Analysis and Innovative Strategies of Tax Preferential Policies to Promote the Sustainable Development of Small-Scale Individual Businesses

This study conducted an in-depth analysis of the current tax preferential policies for small-scale individual businesses and compared them with similar policies both domestically and internationally,aiming to reveal the advantages and disadvantages of the current system.After examining the impact of these tax preferential policies on the economic status of individual business owners and the broader social economy,this article proposes a set of innovative tax preferential strategies based on theoretical foundations.By developing these innovative strategies and clarifying their implementation paths,the aim is to promote the sustainable and healthy development of small-scale individual businesses,thereby fostering comprehensive socio-economic progress.The conclusion of this study not only summarizes policy recommendations with practical significance but also provides theoretical support for the optimization and innovation of future related systems.

Failure mechanisms and destruction characteristics of cemented coal gangue backfill under compression effect of non-uniform load

Backfill mining is one of the most important technical means for controlling strata movement and reducing surface subsidence and environmental damage during exploitation of underground coal resources. Ensuring the stability of the backfill bodies is the primary prerequisite for maintaining the safety of the backfilling working face, and the loading characteristics of backfill are closely related to the deformation and subsidence of the roof. Elastic thin plate model was used to explore the non-uniform subsidence law of the roof, and then the non-uniform distribution characteristics of backfill bodies’ load were revealed. Through a self-developed non-uniform loading device combined with acoustic emission (AE) and digital image correlation (DIC) monitoring technology, the synergistic dynamic evolution law of the bearing capacity, apparent crack, and internal fracture of cemented coal gangue backfills (CCGBs) under loads with different degrees of non-uniformity was deeply explored. The results showed that: 1) The uniaxial compressive strength (UCS) of CCGB increased and then decreased with an increase in the degree of non-uniformity of load (DNL). About 40% of DNL was the inflection point of DNL-UCS curve and when DNL exceeded 40%, the strength decreased in a cliff-like manner;2) A positive correlation was observed between the AE ringing count and UCS during the loading process of the specimen, which was manifested by a higher AE ringing count of the high-strength specimen. 3) Shear cracks gradually increased and failure mode of specimens gradually changed from “X” type dominated by tension cracks to inverted “Y” type dominated by shear cracks with an increase in DNL, and the crack opening displacement at the peak stress decreased and then increased. The crack opening displacement at 40% of the DNL was the smallest. This was consistent with the judgment of crack size based on the AE b-value, i. e., it showed the typical characteristics of “small b-value-large crack and large b-value-small crack”. The research results are of significance for preventing the instability and failure of backfill.

Study of the pressure transient behavior of directional wells considering the effect of non-uniform flux distribution

During the production,the fluid in the vicinity of the directional well enters the wellbore with different rates,leading to non-uniform flux distribution along the directional well.However,in all existing studies,it is oversimplified to a uniform flux distribution,which can result in inaccurate results for field applications.Therefore,this paper proposes a semi-analytical model of a directional well based on the assumption of non-uniform flux distribution.Specifically,the direction well is discretized into a carefully chosen series of linear sources,such that the complex well trajectory can be captured and the nonuniform flux distribution along the wellbore can be considered to model the three-dimensional flow behavior.By using the finite difference method,we can obtain the numerical solutions of the transient flow within the wellbore.With the aid of Green's function method,we can obtain the analytical solutions of the transient flow from the matrix to the wellbore.The complete flow behavior of a directional well is perfectly represented by coupling the above two types of transient flow.Subsequently,on the basis of the proposed model,we conduct a comprehensive analysis of the pressure transient behavior of a directional well.The computation results show that the flux variation along the direction well has a significant effect on pressure responses.In addition,the directional well in an infinite reservoir may exhibit the following flow regimes:wellbore afterflow,transition flow,inclined radial flow,elliptical flow,horizontal linear flow,and horizontal radial flow.The horizontal linear flow can be observed only if the formation thickness is much smaller than the well length.Furthermore,a dip region that appears on the pressure derivative curve indicates the three-dimensional flow behavior near the wellbore.

Effect of non-uniform swelling on coal multiphysics during gas injection: The triangle approach

In current dual porosity/permeability models,there exists a fundamental assumption that the adsorption-induced swelling is distributed uniformly within the representative elementary volume (REV),irrespective of its internal structures and transient processes.However,both internal structures and transient processes can lead to the non-uniform swelling.In this study,we hypothesize that the non-uniform swelling is responsible for why coal permeability in experimental measurements is not only controlled by the effective stress but also is affected by the adsorption-induced swelling.We propose a concept of the swelling triangle composed of swelling paths to characterize the evolution of the non-uniform swelling and serve as a core link in coupled multiphysics.A swelling path is determined by a dimensionless volumetric ratio and a dimensionless swelling ratio.Different swelling paths have the same start and end point,and each swelling path represents a unique swelling case.The swelling path as the diagonal of the triangle represents the case of the uniform swelling while that as the two perpendicular boundaries represents the case of the localized swelling.The paths of all intermediate cases populate inside the triangle.The corresponding relations between the swelling path and the response of coal multiphysics are established by a non-uniform swelling coefficient.We define this method as the triangle approach and corresponding models as swelling path-based ones.The proposed concept and models are verified against a long-term experimental measurement of permeability and strains under constant effective stress.Our results demonstrate that during gas injection,coal multiphysics responses have a close dependence on the swelling path,and that in both future experiments and field predictions,this dependence must be considered.

Image Non-Uniformity Correction in 3T Gd-EOB-DTPA-Enhanced Magnetic Resonance Imaging: Comparison among Different Software Versions

Background: Non-uniformity in signal intensity occurs commonly in magnetic resonance (MR) imaging, which may pose substantial problems when using a 3T scanner. Therefore, image non-uniformity correction is usually applied. Purpose: To compare the correction effects of the phased-array uniformity enhancement (PURE), a calibration-based image non-uniformity correction method, among three different software versions in 3T Gd-EOB-DTPA-enhanced MR imaging. Material and Methods: Hepatobiliary-phase images of a total of 120 patients who underwent Gd-EOB-DTPA-enhanced MR imaging on the same 3T scanner were analyzed retrospectively. Forty patients each were examined using three software versions (DV25, DV25.1, and DV26). The effects of PURE were compared by visual assessment, histogram analysis of liver signal intensity, evaluation of the spatial distribution of correction effects, and evaluation of quantitative indices of liver parenchymal enhancement. Results: The visual assessment indicated the highest uniformity of PURE-corrected images for DV26, followed by DV25 and DV25.1. Histogram analysis of corrected images demonstrated significantly larger variations in liver signal for DV25.1 than for the other two versions. Although PURE caused a relative increase in pixel values for central and lateral regions, such effects were weaker for DV25.1 than for the other two versions. In the evaluation of quantitative indices of liver parenchymal enhancement, the liver-to-muscle ratio (LMR) was significantly higher for the corrected images than for the uncorrected images, but the liver-to-spleen ratio (LSR) showed no significant differences. For corrected images, the LMR was significantly higher for DV25 and DV26 than for DV25.1, but the LSR showed no significant differences among the three versions. Conclusion: There were differences in the effects of PURE among the three software versions in 3T Gd-EOB-DTPA-enhanced MR imaging. Even if the non-uniformity correction method has the same brand name, correction effects may differ depending on the software version, and these differences may affect visual and quantitative evaluations.

Pressure transient characteristics of non-uniform conductivity fractured wells in viscoelasticity polymer flooding based on oil-water two-phase flow

Polymer flooding in fractured wells has been extensively applied in oilfields to enhance oil recovery.In contrast to water,polymer solution exhibits non-Newtonian and nonlinear behavior such as effects of shear thinning and shear thickening,polymer convection,diffusion,adsorption retention,inaccessible pore volume and reduced effective permeability.Meanwhile,the flux density and fracture conductivity along the hydraulic fracture are generally non-uniform due to the effects of pressure distribution,formation damage,and proppant breakage.In this paper,we present an oil-water two-phase flow model that captures these complex non-Newtonian and nonlinear behavior,and non-uniform fracture characteristics in fractured polymer flooding.The hydraulic fracture is firstly divided into two parts:high-conductivity fracture near the wellbore and low-conductivity fracture in the far-wellbore section.A hybrid grid system,including perpendicular bisection(PEBI)and Cartesian grid,is applied to discrete the partial differential flow equations,and the local grid refinement method is applied in the near-wellbore region to accurately calculate the pressure distribution and shear rate of polymer solution.The combination of polymer behavior characterizations and numerical flow simulations are applied,resulting in the calculation for the distribution of water saturation,polymer concentration and reservoir pressure.Compared with the polymer flooding well with uniform fracture conductivity,this non-uniform fracture conductivity model exhibits the larger pressure difference,and the shorter bilinear flow period due to the decrease of fracture flow ability in the far-wellbore section.The field case of the fall-off test demonstrates that the proposed method characterizes fracture characteristics more accurately,and yields fracture half-lengths that better match engineering reality,enabling a quantitative segmented characterization of the near-wellbore section with high fracture conductivity and the far-wellbore section with low fracture conductivity.The novelty of this paper is the analysis of pressure performances caused by the fracture dynamics and polymer rheology,as well as an analysis method that derives formation and fracture parameters based on the pressure and its derivative curves.

An improved non-uniform fast Fourier transform method for radio imaging of coronal mass ejections

Radioheliographs can obtain solar images at high temporal and spatial resolution,with a high dynamic range.These are among the most important instruments for studying solar radio bursts,understanding solar eruption events,and conducting space weather forecasting.This study aims to explore the effective use of radioheliographs for solar observations,specifically for imaging coronal mass ejections(CME),to track their evolution and provide space weather warnings.We have developed an imaging simulation program based on the principle of aperture synthesis imaging,covering the entire data processing flow from antenna configuration to dirty map generation.For grid processing,we propose an improved non-uniform fast Fourier transform(NUFFT)method to provide superior image quality.Using simulated imaging of radio coronal mass ejections,we provide practical recommendations for the performance of radioheliographs.This study provides important support for the validation and calibration of radioheliograph data processing,and is expected to profoundly enhance our understanding of solar activities.

An analytical model for estimating rock strength parameters from small-scale drilling data

The small-scale drilling technique can be a fast and reliable method to estimate rock strength parameters. It needs to link the operational drilling parameters and strength properties of rock. The parameters such as bit geometry, bit movement, contact frictions and crushed zone affect the estimated parameters.An analytical model considering operational drilling data and effective parameters can be used for these purposes. In this research, an analytical model was developed based on limit equilibrium of forces in a Tshaped drag bit considering the effective parameters such as bit geometry, crushed zone and contact frictions in drilling process. Based on the model, a method was used to estimate rock strength parameters such as cohesion, internal friction angle and uniaxial compressive strength of different rock types from operational drilling data. Some drilling tests were conducted by a portable and powerful drilling machine which was developed for this work. The obtained results for strength properties of different rock types from the drilling experiments based on the proposed model are in good agreement with the results of standard tests. Experimental results show that the contact friction between the cutting face and rock is close to that between bit end wearing face and rock due to the same bit material. In this case,the strength parameters, especially internal friction angle and cohesion, are estimated only by using a blunt bit drilling data and the bit bluntness does not affect the estimated results.

Numerical Simulation for Accuracy of Velocity Analysis in Small-Scale High-Resolution Marine Multichannel Seismic Technology

When used with large energy sparkers, marine multichannel small-scale high-resolution seismic detection technology has a high resolution, high-detection precision, a wide applicable range, and is very flexible. Positive results have been achieved in submarine geological research, particularly in the investigation of marine gas hydrates. However, the amount of traveltime difference information is reduced for the velocity analysis under conditions of a shorter spread length, thus leading to poorer focusing of the velocity spectrum energy group and a lower accuracy of the velocity analysis. It is thus currently debatable whether the velocity analysis accuracy of short-arrangement multichannel seismic detection technology is able to meet the requirements of practical application in natural gas hydrate exploration. Therefore, in this study the bottom boundary of gas hydrates(Bottom Simulating Reflector, BSR) is used to conduct numerical simulation to discuss the accuracy of the velocity analysis related to such technology. Results show that a higher dominant frequency and smaller sampling interval are not only able to improve the seismic resolution, but they also compensate for the defects of the short-arrangement, thereby improving the accuracy of the velocity analysis. In conclusion, the accuracy of the velocity analysis in this small-scale, high-resolution, multi-channel seismic detection technology meets the requirements of natural gas hydrate exploration.

Weak wide-band signal detection method based on small-scale periodic state of Duffing oscillator

The conventional Duffing oscillator weak signal detection method, which is based on a strong reference signal, has inherent deficiencies. To address these issues, the characteristics of the Duffing oscillator＇s phase trajectory in a small- scale periodic state are analyzed by introducing the theory of stopping oscillation system. Based on this approach, a novel Duffing oscillator weak wide-band signal detection method is proposed. In this novel method, the reference signal is discarded, and the to-be-detected signal is directly used as a driving force. By calculating the cosine function of a phase space angle, a single Duffing oscillator can be used for weak wide-band signal detection instead of an array of uncoupled Duffing oscillators. Simulation results indicate that, compared with the conventional Duffing oscillator detection method, this approach performs better in frequency detection intervals, and reduces the signal-to-noise ratio detection threshold, while improving the real-time performance of the system.

Numerical Simulation of the Impact of Urban Non-uniformity on Precipitation

To evaluate the influence of urban non-uniformity on precipitation, the area of a city was divided into three categories （commercial, high-density residential, and low-density residential） according to the building density data from Landsat satel- lites. Numerical simulations of three corresponding scenarios （urban non-uniformity, urban uniformity, and non-urban） were performed in Nanjing using the WRF model. The results demonstrate that the existence of the city results in more precip- itation, and that urban heterogeneity enhances this phenomenon. For the urban non-uniformity, uniformity, and non-urban experiments, the mean cumulative summer precipitation was 423.09 mm, 407.40 mm, and 389.67 mm, respectively. Urban non-uniformity has a significant effect on the amount of heavy rainfall in summer. The cumulative precipitation from heavy rain in the summer for the three numerical experiments was 278.2 mm, 250.6 mm, and 236.5 mm, respectively. In the non- uniformity experiments, the amount of precipitation between 1500 and 2200 （LST） increased significantly. Furthermore, the adoption of urban non-uniformity into the WRF model could improve the numerical simulation of summer rain and its daily variation.

Factors affecting technical efficiency of small-scale apple farms in Balochistan Plateau, Pakistan

In Balochistan, Agriculture is dominated by small-scale farmers and the apple production sector is confronted with the chronic constraint of low output per unit of input. Although some agricultural policies have been implemented in this province, studies on effectiveness and impacts of such policies over apple production and farmers' performance are still limited. This study is an effort to bridge the research gap on this potential crop in the plateau by investigating technical and scale efficiency of 181 officially designated small-scale apple farmers in mountainous district Mastung in Balochistan; then explored factors that underlie differences in production inefficiency. A two-stage input-oriented Data Envelopment Analysis(DEA) methodology was employed to evaluate technical and scale efficiency followed by truncated bootstrapped regression framework to analyze the correlative determinants to efficiency. Average technical and scale efficiencies of larger landholders were higher than medium and small landholders. Analysis indicated that there is still ample scope for inefficient sample farmers to reduce the input use by 33% without compromising the given yield level. Maximum contributions to the total input savings were from the use of urea, farm yard manure(FYM) and labor-use. Farmer's experience, farm ownership, irrigation constraints, and farmer's access to trainings, credit and extension services significantly affected apple farmers' technical efficiency. Based on the findings of this study, strategies are suggested to enhancing efficiencies by farmers' capacity development through effective extension services and trainings and provision of adequate credit.

Radial Non-uniformity Index Research on High-density,High-flux CFB Riser with Stratified Injection

A high-density, high-flux circulating fluidized bed （CFB） riser （100 mm in ID and 10.614 m in height） was ap- plied in a wide range of operating conditions （with solid fluxes up to 400 kg/m2s and superficial gas velocities up to 12 m/s） to examine its radial non-uniformity dynamics. The solids holdup was determined through the use of a fiber-optic probe at 11 axial levels. The results indicated that under all operating conditions, the high superficial gas velocity and low solid flux- es maintained a low radial non-uniformity index （RNI）. The high-density/flux CFB riser had several unique characteristics, so that the peak of the radial solids holdup profile occurred at a position with r/R=0.8. The RNI and solids holdup at the cross-sectional position had a good logarithmic relationship at the low-density condition （with a mean solids holdup of 〈0.2）, and the RNI decreased when the mean solids holdup exceeded 0.2. Investigation of the dynamics of stratified injec- tion revealed that the feed ratio had an important effect on G, and on solids holdup distribution. A novel ＂〈＂ shaped axial solids holdup profile was found. Gs decreased sharply when the up-flow feed ratio exceeded 0.5, and RNI was lowest when the up-flow feed ratio was 1.

Shock-induced fracture of dolomite rock in small-scale blast tests

This paper attempts to study dolomite failure using small-scale blast tests.The experimental setup consisted of a cylindrical specimen with a central borehole fitted with a detonation cord inside a copper pipe.The specimen was confined using lead material.During the test,acceleration histories were recorded using sensors placed on the lead confinement.The results showed that heterogeneity and initial cracks significantly influenced the observed failure and cracking patterns.The tests were numerically represented using the previously validated Johnson-HolmquistⅡ(JH-2)constitutive model.The properties of the detonation cord were first determined and verified in a special test with a lead specimen to compare the deformation in the test with that of numerical simulation.Then,the small-scale blast test was simulated,and the failure of the dolomite was compared with the test observations.Comparisons of acceleration histories,scabbing failure,and number of radial cracks and crack density confirmed the overall repeatability of the actual testing data.It is likely that the proposed model can be further used for numerical studies of blasting of dolomite rock.

Study on the Roles of FWUA in Construction, Management and Maintenance of Small-Scale Irrigation and Water Conservancy

In recent years, China has been frequented by floods and droughts which has greatly evoked much concern from the Central Government about rural water conservancy construction. Irrigation is closely related to the "three rural" issues and concerns about the vital interests of farmers. To achieve a virtuous circle of agricultural water supply, it is necessary and urgent to establish Farmer Water User Association (FWUA) to participate in the construction, management and maintenance of small-scale irrigation system. Based on the survey on nationwide "Small-scale irrigation conditions", the roles of FWUA in the construction, management and maintenance of small-scale water conservancy have studied in this study.

Small-Scale Tomato Cultivators’ Perception on Pesticides Usage and Practices in Buea Cameroon

It has been shown that farmers with limited knowledge of the use and safe handling of pesticides may suffer exposure which results in adverse health effects. In Buea, Cameroon, small-scale tomato farmers commonly use pesticides for pest control. Information was obtained from these tomato farmers to determine the extent and types of their pesticide use, their knowledge of pesticide use and effectiveness, and their perception of potential harm resulting from pesticide use. A standardized questionnaire, interviews, field observations and an analytical ranking game were used to describe the pesticide use of 93 tomato farmers. Many farmers (47.6%) used pyrethiod and organophosphorus insecticides and identified these chemicals as the most effective in pesticide control;these are WHO Class II pesticides which are the most hazardous to humans. Most farmers (83.8%) used knapsack sprayers to apply pesticides, with 76.3% using no or partial personal protective equipment (PPE). It was notable that 55.5% of farmers expressed no concern regarding the wind direction (pesticide drift) during spraying. The results showed a significant association between the method of pesticides application and farm size (P < 0.001). Most farmers (85.0%) reported at least one symptom of acute pesticide poisoning following spraying. This study revealed that the tomato farmers have a high exposure to pesticides secondary to inadequate knowledge of the safe and judicious use of pesticides. Strategies that provide training on the appropriate use of pesticides, how to reduce exposure to and health risks of pesticides and alternative options of pest management and control are required. The study also raised concerns that further control of the sale and distribution of pesticides may be indicated.

Processes of small-scale tidal flat accretion and salt marsh changes on the plain coast of Jiangsu Province,China

Large-scaled reclamation modifies the coastal environment dramatically while accelerating the disappearance of salt marshes,which causes the degradation of the coastal ecosystem and the biodiversity function.In this study,we explored the changes of tidal flat and salt marsh coverage in a small-scale tidal flat with an area of ~160 000 m^2 in the plain coast of Jiangsu Province,China.Human activities（e.g.,the construction of dikes） are a crucial contributor that benefits for the tidal flat accretions and the following changes of salt marsh coverage.Located in the front of the man-made ＂concave coastline＂,the study area is suitable for sediment accretion after the dike construction in the end of 2006.On the basis of the annual tidal surface elevation survey from 2007 to 2012,the sedimentation rates in the human influenced tidal flat varied from a few centimeters per year to 23 cm/a.The study area experienced a rapid accretion in the tidal flat and the expansion of the salt marsh,with the formation of a longshore bar,and a subsequent decline of the salt marsh.Breaking waves during the flooding tide brought much sediment from the adjacent tidal flat to the study area,which caused burial and degeneration of the salt marsh.The vertical grain size changes within a 66 cm long core in the study area also demonstrated the above changes in the tidal environment.This study indicates that the responses of small-scale tidal flat changes to reclamation are significant,and the rational reclamation would benefit for the new salt marsh formation in front of the dikes.Further research about the evolution of small scale tidal flat as well as the spatial planning of the polder dike should be strengthened for the purpose to maintain a healthier coastal environment.

The Human Dimension in the UNESCO Kogelberg Biosphere Reserve:Integrating Livelihood Issues of Small-Scale Fisheries with the Conservation of Natural Resources

Fisheries management worldwide struggles to strike a balance between protecting resources,ensuring fair access to resources and promoting economic effectiveness and stability.The transition to a participatory democracy in South Africa in 1994 resulted in the transformation of government institutions and an extensive process of legislative reform regarding

Small-Scale Duplications Play a Significant Role in Rice Genome Evolution

Genes are continually being created by the processes of genome duplication （ohnolog） and gene duplication （paralog）. Whole-genome duplications have been found to be widespread in plant species and play an important role in plant evolution. Clearly un-overlapping duplicated blocks of whole-genome duplications can be detected in the genome of sequenced rice （Oryza sativa）. Syntenic ohnolog pairs （ohnologues） of the whole-genome duplications in rice were identified based on their syntenic duplicate lines. The paralogs of ohnologues were further scanned using multi-round reciprocal BLAST best-hit searching （E〈e^-14）. The results indicated that an average of 0.55 sister paralogs could be found for every ohnologue in rice. These results suggest that small-scale duplications, as well as whole-genome duplications, play a significant role in the two duplicated rice genomes.

Effect of heat transfer space non-uniformity of combustion chamber components on in-cylinder soot emission formation in diesel engine

Combustion chamber components （cylinder head, cylinder liner, piston assembly and oil film） are treated as a coupled body. Based on the three-dimensional numerical simulation of heat transfer of the coupled body, a coupled three-dimensional calculation model for the in-cylinder working process and the combustion chamber components was built with domain decomposition and boundary coupling method, in which the coupled three-dimensional simulation of in-cylindcr working process and the combustion chamber components was adopted. The simulation was applied in the influence investigation of the space non-uniformity in heat transfer among combustion chamber components on the generation of in-cylinder emissions. The results show that the space non-uniformity in heat transfer among the combustion chamber components has great influence on the generation of in-cylinder NOx emissions. The heat transfer space non-uniformity of combustion chamber components has little effect on soot formation, and far less effect on soot formation than on NOx. Under two situations of different wall temperature distributions, the soot in cylinder is different by 1.3% when exhaust valves are open.