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.

Small-scale alpine topography at low latitudes and high altitudes:refuge areas of the genus Chrysanthemum and its allies

Cultivated chrysanthemum(Chrysanthemum morifolium Ramat.)is an economically important ornamental plant species grown worldwide.However,the origin of the genus Chrysanthemum remains unclear.This study was conducted in the Hengduan Mountains,Yunnan Province.We took advantage of a special geographic region where the southernmost species of Ajania and the highest altitude population of Chrysanthemum indicum coexist to investigate their evolutionary origins.Diversity analysis of 9 populations of 5 species that came from 3 genera was carried out based on morphological traits and SRAP markers.Furthermore,topographical and ecological analyses and surveys of the vegetation communities in the plots were carried out for correlation analysis,and past data were used to reconstruct the ancient topography and vegetation to estimate the migration path and divergence time.We found that Chrysanthemum and Ajania were closely related based on the smooth transition states among marginal female florets and their common pollination system.The genetic relationship between Phaeostigma and Chrysanthemum was relatively distant,and Ajania was between them.Low light intensity and relatively humid habitats may be driving the elongation and evolution of marginal female florets.We found that Chrysanthemum and related genera were largely restricted to stony topographies at an altitude of~3000 m.a.s.l.and in specialized alpine coniferous(Pinus)and broadleaved(Quercus)mixed forest marginal communities.These stony topographies have become ecological islands of refuge for these species in the current interglacial period.The Hengduan Mountains play a key role in the evolution,divergence,and survival of Chrysanthemum and its allies.

Influence of topography on the fine structures of stratospheric gravity waves:An analysis using COSMIC-2 temperature data

We derive the potential energy of gravity waves(GWs)in the upper troposphere and stratosphere at 45°S-45°N from December 2019 to November 2022 by using temperature profiles retrieved from the Constellation Observing System for Meteorology,Ionosphere,and Climate-2(COSMIC-2)satellite.Owing to the dense sampling of COSMIC-2,in addition to the strong peaks of gravity wave potential energy(GWPE)above the Andes and Tibetan Plateau,we found weak peaks above the Rocky,Atlas,Caucasus,and Tianshan Mountains.The land-sea contrast is responsible for the longitudinal variations of the GWPE in the lower and upper stratosphere.At 40°N/S,the peaks were mainly above the topographic regions during the winter.At 20°N/S,the peaks were a slight distance away from the topographic regions and might be the combined effect of nontopographic GWs and mountain waves.Near the Equator,the peaks were mainly above the regions with the lowest sea level altitude and may have resulted from convection.Our results indicate that even above the local regions with lower sea level altitudes compared with the Andes and Tibetan Plateau,the GWPE also exhibits fine structures in geographic distributions.We found that dissipation layers above the tropopause jet provide the body force to generate secondary waves in the upper stratosphere,especially during the winter months of each hemisphere and at latitudes of greater than 20°N/S.

Influence of Topography on the Distribution and Structure of Woody Plants in the Senegalese Sahel (Sandy Ferlo)

This study describes the floristic composition and structure of a woody stand in the Senegalese Sahel, paying particular attention to the edaphic factors of its floristic composition. A stratified inventory considering the different relief units was adopted. Woody vegetation was surveyed using a dendrometric approach. The results obtained show that the flora is dominated by a few species adapted to drought, such as Balanites aegyptiaca (L.) Del., Calotropis procera Ait. and Boscia senegalensis (Pers.). The distribution of this flora and the structure of the ligneous plants are linked to the topography. In the lowlands, the flora is more diversified and the ligneous plants reach their optimum level of development compared with the higher relief areas. In the lowlands, there are a few woody species which, in the past, were indicative of better climatic conditions. These are Anogeissus leiocarpus (DC.), Commiphora africana (A. Rich.), Feretia apodanthera Del., Loeseneriella africana (A. Smith), Mitragyna inermis (Willd.) and Sclerocarya birrea (A. Rich). It is important that their reintroduction into reforestation projects takes account of their edaphic preference.

Substrate topography as a powerful tool to modify glial cell biology and interactions

Traumatic injuries to the central nervous system(CNS) result in disruption of the intricate network of axons which connect functionally related neurons that are widely distributed throughout the brain and spinal cord.Under normal conditions,maintenance of this complex system is structurally and functionally supported by astrocytes (ACs)and other glial cells,the processes of which form a framework surrounding neuronal cell bodies,dendrites,axons,and synapses.

The effect of topographic density variations on the geoid and orthometric heights in Hong Kong

Utilizing the adopted average topographic density of 2670 kg/m^(3)in the reduction of gravity anomalies introduces errors attributed to topographic density variations,which consequently affect geoid modeling accuracy.Furthermore,the mean gravity along the plumbline within the topography in the definition of Helmert orthometric heights is computed approximately by applying the Poincar e-Prey gravity reduction where the topographic density variations are disregarded.The Helmert orthometric heights of benchmarks are then affected by errors.These errors could be random or systematic depending on the specific geological setting of the region where the leveling network is physically established and/or the geoid model is determined.An example of systematic errors in orthometric heights can be given for large regions characterized by sediment or volcanic deposits,the density of which is substantially lower than the adopted topographic density used in Helmert's definition of heights.The same applies to geoid modeling errors.In this study,we investigate these errors in the Hong Kong territory,where topographic density is about 20%lower than the density of 2670 kg/m^(3).We use the digital rock density model to estimate the effect of topographic density variations on the geoid and orthometric heights.Our results show that this effect on the geoid and Helmert orthometric heights reach maxima of about 2.1 and 0.5 cm,respectively.Both results provide clear evidence that rock density models are essential in physical geodesy applications involving gravimetric geoid modeling and orthometric height determination despite some criticism that could be raised regarding the reliability of these density models.However,in regions dominated by sedimentary and igneous rocks,the geological information is essential in these applications because topographic densities are substantially lower than the average density of 2670 kg/m^(3),thus introducing large systematic errors in geoid and orthometric heights.

Sedimentary architecture of submarine channel-lobe systems under different seafloor topography:Insights from the Rovuma Basin offshore East Africa

Seafloor topography plays an important role in the evolution of submarine lobes.However,it is still not so clear how the shape of slope affects the three-dimensional(3-D)architecture of submarine lobes.In this study,we analyze the effect of topography factors on different hierarchical lobe architectures that formed during Pliocene to Quaternary in the Rovuma Basin offshore East Africa.We characterize the shape,size and growth pattern of different hierarchical lobe architectures using 3-D seismic data.We find that the relief of the topographic slope determines the location of preferential deposition of lobe complexes and single lobes.When the topography is irregular and presents topographic lows,lobe complexes first infill these depressions.Single lobes are deposited preferentially at positions with higher longitudinal(i.e.across-slope)slope gradients.As the longitudinal slope becomes higher,the aspect ratio of the single lobes increases.Lateral(i.e.along-slope)topography does not seem to have a strong influence on the shape of single lobe,but it seems to affect the overlap of single lobes.When the lateral slope gradient is relatively high,the single lobes tend to have a larger overlap surface.Furthermore,as the average of lateral slope and longitudinal slope gets greater,the width/thickness ratio of the single lobe is smaller,i.e.sediments tend to accumulate vertically.The results demonstrate that the shape of slopes more comprehensively influences the 3-D architecture of lobes in natural deep-sea systems than previously other lobe deposits and analogue experiments,which helps us better understand the development and evolution of the distal parts of turbidite systems.

Unveiling three-dimensional sea surface signatures caused by internal solitary waves:insights from the surface water ocean topography mission

Internal solitary waves(ISW),characterized by large amplitude and long propagation distance,are widespread in global oceans.While remote sensing images have played an essential role in studying ISWs,they mainly exploit two-dimensional image information.However,with the launch of the surface water ocean topography(SWOT)satellite on December 16,2022,a unique opportunity has emerged to capture wide-swath three-dimensional ISW-induced sea surface information.In this study,we examine ISWs in the Andaman Sea using data from the Ka-band Radar Interferometer(KaRIN),a crucial sensor onboard SWOT.KaRIN not only provides backscattering satellite images but also employs synthetic aperture interferometry techniques to retrieve wide-swath two-dimensional sea surface height measurements.Our observations in the Andaman Sea revealed the presence of ISWs characterized by dark-bright strips and surface elevation solitons.The surface soliton has an amplitude of 0.32 m,resulting in an estimation of ISW amplitude of approximately 60 m.In contrast to traditional two-dimensional satellite images or nadir-looking altimetry data,the SWOT mission’s capability to capture threedimensional sea surface information represents a significant advancement.This breakthrough holds substantial promise for ISW studies,particularly in the context of ISW amplitude inversion.

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.

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.

GNSS Technology’s Contribution to Topography: Evaluative Study of Gaps between Methods Topographies

New information and communication technologies have led to the emergence of new techniques in our daily lives. Indeed, in topography, a lightning development of new techniques and new devices has been noticed. This development has given rise to a multitude of choices of devices and various classes of precision. This implies that the decision-makers have to study the adequate equipment and the appropriate technique according to the topographic task to be realized. The objective is not to compare GNSS and topographic techniques, but to point out the contribution of the Global Navigation Satelite System (GNSS) techniques of topographic work. Thus, a theoretical study with a critical eye on the scientific principle of calculating the third topographic dimension followed by a leveling campaign, Real Time Kinematic (RTK) surveys will be used in order to be able to compare and interpret the result from these campaigns. The study of the difference resulting from the practical campaigns will allow us to identify the contribution of GNSS technology.

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.

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.