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.

An Uneven Impact of Emerging Technologies on Taxpayers With Various Income Levels Audited by the IRS: Empirical Evidence From an AI Technology Application and Regression Models

This study aims to investigate the influence of emerging technology adoption on tax compliance, encompassing both the Internal Revenue Service’s (IRS) compliance audits and taxpayers’ compliance performance (collectively, tax compliance). We employed the Gradient Descent optimization algorithm, an artificial intelligence (AI) technology application, to scrutinize the connection between the quality of US tax filings and the development of emerging technology, among other contributing factors. Additionally, we utilized multiple linear regression to evaluate the relationships between dependent variables, specifically IRS audit rates and the no-change rate at different income levels,1 and several independent variables, including a proxy for emerging technology in the form of tax software. Our findings reveal that while emerging technology significantly impacts tax compliance within the IRS and taxpayers’ performance, its effects vary across income groups. Notably, emerging technology seems to confer greater advantages to higher-income individuals compared to their lower-income counterparts. These study results hold considerable policy implications for government decision-makers in promoting the adoption of emerging technology among lower-income taxpayers.

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.

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.

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.

Effect of high-or low-speed fluctuations on the small-scale bursting events in an active control experiment

Active control of a fully developed turbulence boundary layer(TBL) over a flat plate has been investigated with a statistical view. The piezoelectric(PZT) oscillator is employed to produce periodic input into the inner region of the TBL.A wall probe is fixed upstream of the oscillator to identify the high-or low-speed fluctuations as the detecting signals.Then, the impact of the detecting signals on the small-scale bursting process is investigated based on the data acquired by the traversing probe downstream of the oscillator. The results indicate that the small-scale bursting intensity is restrained more apparently at high-speed detecting fluctuations but less impacted at low-speed detecting fluctuations. Furthermore, the perturbed-scale fluctuations arrange the small-scale bursting process in the near-wall region. The detecting signals have an obvious impact on this arrangement, especially the high-intensity regions of the small-scale bursting events: the vibration enhances the intensity at high-speed detecting signals but weakens it at low-speed detecting signals in these regions, which gives a direct evidence on how detecting signals interfering the small-scale bursting process.

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

Taxpayers Fraudulent Behavior Modeling The Use of Datamining in Fiscal Fraud Detecting Moroccan Case

The fraudulent behavior of taxpayers impacts negatively the resources available to finance public services. It creates distortions of competition and inequality, harming honest taxpayers. Such behavior requires the government intervention to bring order and establish a fiscal justice. This study emphasizes the determination of the interactions linking taxpayers with tax authorities. We try to see how fiscal audit can influence taxpayers’ fraudulent behavior. First of all, we present a theoretical study of a model pre established by other authors. We have released some conditions of this model and we have introduced a new parameter reflecting the efficiency of tax control;we found that the efficiency of a fiscal control have an important effect on these interactions. Basing on the fact that the detection of fraudulent taxpayers is the most difficult step in fiscal control, We established a new approach using DATA MINING process in order to improve fiscal control efficiency. We found results that reflect fairly the conduct of taxpayers that we have tested based on actual statistics. The results are reliable.

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.

The Impact of Tax Policies on Taxpayers Budget in Terms of Risk, Sensitivity and Volatility

Local and central governments are concerned to develop fiscal policies that are based on principles already enshrined in the literature as the principle of equity and/or the principle of fiscal appropriateness. Beyond these principles, the governments want to make sure that all taxpayers have the capacity to pay at maturity the tax debts owed to the public budget. In crisis situations, as recent experience has shown, governments adopt fiscal policy measures, with the sole purpose of procuring financial resources to cover the huge government budget deficits. In this situation, a natural question arises： Do governments need, for the elaboration of their fiscal policy, an analysis that takes into account the taxpayer＇s budget？ Or is it sufficient that they confine only to the theoretical principles enshrined in the literature or the tax paying ability of the taxpayers？ The answer can only be affirmative, because any taxpayer＇s budget is an inexhaustible source of resources for the public budgets. It is undisputed that in the taxpayer＇s budget, the tax expenditures coexist with other categories of expenditures such as consumption expenditures, durable expenditures and public utilities expenditures. Each expenditure type is risk-bearing. To study the structure of budget expenditures within the taxpayer, the authors suggest the use of three indicators innovative for the science of public finance： the risk, the sensitivity coefficient and the coefficient of volatility. Depending on the values registered by the three indicators of fiscal policies, expenditures can be classified as risky, volatile and sensitive which may lead to risks of failure to collect the taxes and/or to tax evasion. Innovative for the science of public finances is that the fundamentation of the fiscal policies is realized using the three indicators, the budget of the taxpayer and the networking between the categories of expenditures that fall within its budget structure

Density disturbance of small-scale fieldaligned irregularities in the ionosphere heating experiments

A theoretical model which describes the small-scale irregularities excited by powerful high frequency （3–30 MHz） electromagnetic wave in ionosphere heating is investigated quantitatively in this paper. The model is based on the transport equation in magnetic plasma and mode conversion from electromagnetic wave to electrostatic wave in ionospheric modification.Threshold electric field for exciting small-scale （meter scale） irregularities and spatial spectra of irregularities are analytically calculated by this model. The results indicate that background electron density and geomagnetic field play an important role for the threshold electric field and the spatial scale of the electron density irregularities. The results demonstrate that the electric field threshold increases with the decrease of the spatial scale of the irregularities. For exciting meter scale irregularities, the threshold electric field is about tens of mV m^（-1）. The theoretical results are consistent with those of the experiments.

Adoption of small-scale irrigation technologies and its impact on land productivity:Evidence from Rwanda

In an attempt to identify solutions to the effects of erratic rainfall patterns and droughts that limit agricultural production growth,the Rwandan government has recently increased investments in irrigation development.In this study,we analyze the adoption of small-scale irrigation technologies(SSITs)and its impact on land productivity using cross-sectional data from a sample of 360 farmers in Rwanda.The study uses the propensity score matching technique to address potential self-selection bias.Our results reveal that adoption decisions are significantly influenced by factors such as education,farm size,group membership,gender,extension services,access to credit,access to weather forecast information,risk perceptions,access to a reliable source of water for irrigation,awareness of rainwater harvesting techniques,and awareness of subsidy programs.In addition,the results show that the adoption of SSITs has a significantly positive impact on land productivity.The study concludes with policy implications that highlight the need to promote the adoption of SSITs among farmers as a strategy to improve agricultural productivity and food security in Rwanda.

Impact of Small-scale Production Mode on Citrus Industry of Hunan Province,China——Based on the Investigation on Citrus Industry in Shimen County

Small-scale farmer is defined by the domestic and foreign experts and scholars.They point out that since the fragmentation of production and the diseconomy of scale in small-scale farmer is inconsistent with the characteristics of scale and technology of modern agricultural production,it is necessary to eliminate the adverse effects of existing mode in order to provide theoretical references for the relevant researches.Citrus industry in Shimen County,Hunan Province,China is introduced from the aspects of natural geographical condition and socio-economic benefit.Impact of small-scale production mode on citrus production in Shimen County is discussed.Firstly,blindness of small-scale production is the main reason leading to overproduction of citrus.Secondly,small-scale production mode has limitation on the acceptance of new technologies,restricts the operation of geographical trademark,and constraints the enthusiasm of enterprises in entering the agricultural field.Finally,suggestions are put forward,such as encouraging the circulation of rural land,improving the organization degree of farmers,changing the work function of grass-roots government and perfecting the agricultural financial credit system.

Case Study:Promoting Sustainable Energy Greenhouse Heating Systems to Small-Scale Local Farms

Biomass energy generated from livestock manure,other agricultural by-products and food waste can be an affordable greenhouse-heating energy source for those seeking lower energy costs.Appalachian State University,North Carolina(NC),USA,has built a 6.1 m×9.1 m greenhouse,called the“Nexus”to test the integrated sustainable energy heating system for growing season extension with less energy cost.This is done by using on-farm biomass resources/wastes such as agricultural waste and wood chips to produce energy coupled with solar water heating to store and supplement required thermal inputs.Growing season extension with heated greenhouses increases the availability of local food throughout the year,expands available markets and increases farmers’profits.Nexus includes an above ground 5,680-L water storage tank and an aquaculture pond.It is supported by a small-scale pyrolysis system,an anaerobic digestion system,solar thermal and compost heating.The preliminary result showed that compared to a conventional space heating system,about 30%of energy was saved to keep the greenhouse temperature available for growing by radiation from the water storage tank.The main purpose of this study was to test the proposed greenhouse heating systems developed at Nexus by implementing pilot systems on two local farms.Pyrolysis and solar thermal system in conjunction with heat storage and delivery system for each farm were built and tested in order to demonstrate how to reduce greenhouse energy use.This paper describes the results of the case study,which showed significant energy savings that can promote the resource-limited farmers’interest.

The Need to Regularise Activities of Illegal Small-Scale Mining in Ghana: A Focus on the Tarkwa-Dunkwa Highway

Southwest Ghana is a major gold producing region. The current high gold price has attracted hundreds of unemployed youth to undertake small-scale mining (SSM). Most of these miners operate illegally even though the SSM law (PNDCL) 218 of 1989 and Act 703 of 2006 define the procedures required for their operation. Some miners have brought their activities to a segment of the western highway that links southwest to central Ghana with serious environmental consequences envisaged. This paper argues that the laws that regulate SSM do not consider the fundamental set-up and concerns of the small-scale miner, hence its inability to be effective. It is therefore proposed that the present requirement that a minimum of 21 hectares is necessary before land can be registered needs re-examination. Secondly, government needs to explore parcels of land and designate the workable areas to miners under a well structured scheme that will also educate these miners about safe and healthy mining methods.