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.

Bird specimen number linked with species trait and climate niche breadth

Biological specimens are fundamental for taxonomy and flora/fauna research.More importantly,they also play crucial roles in recording environmental impacts on morphology and behavior,which is vital for biodiversity research and conservation.However,there are few systematic studies on the patterns and drivers of bird specimen number at regional scales.This study is the first attempt to examine the relationships between bird specimen number and species traits as well as climate niche breadth in China,aiming to answer two questions:1)how do species’temperature niche breadth and precipitation niche breadth influence specimen number?2)which trait is most associated with bird specimen number?The associations between bird specimen number and explanatory variables were examined using ordinary least squares,generalized linear models,phylogenetic generalized linear mixed models,and multiple comparisons.The results showed that Muscicapidae was the family with the highest specimen number,and Passeriformes was the order with the highest specimen number.Bird specimen number significantly increased with larger temperature niche breadth and precipitation niche breadth.Specimen number was also positively associated with geographic range size,habitat specificity,hunting vulnerability and clutch size,but negatively associated with body size.These findings suggest that future bird specimen collection should pay more attention to birds with limited ecological niches,large body sizes,and small clutch sizes.This research enhances the use of bird specimen data to study and preserve biodiversity.

Dynamic characteristics of coal specimens with varying static preloading levels under low-frequency disturbance load

The mechanical properties of residual coal pillars under the influence of upward mining disturbances significantly affect the safety of residual mining activities on working faces.This study conducted low-frequency disturbance dynamic uniaxial compression tests on coal specimens using a self-developed dynamic-static load coupling electro-hydraulic servo system,and studied the strength evolutions,surface deformations,acoustic emission(AE)characteristic parameters,and the failure modes of coal specimens with different static preloading levels were studied.The disturbance damage is positively correlated with the coal specimen static preload level.Specifically,the cumulative AE count rates of the initial accelerated damage stage for the coal specimens with static preloading level of 60%and 70%of the uniaxial compressive strength(UCS)were 2.66 and 3.19 times that of the 50%UCS specimens,respectively.Macroscopically,this behaviour manifested as a decrease in the compressive strength,and the mean strengths of the disturbance-damaged coal specimens with 60%and 70%of UCS static preloading decreased by 8.53%and 9.32%,respectively,compared to those of the specimens under pure static loading.The crack sources,such as the primary fissures,strongly control the dynamic response of the coal specimen.The difference between the dynamic responses of the coal specimens and that of dense rocks is significant.

Species’ geographical range, environmental range and traits lead to specimen collection preference of dominant plant species of grasslands in Northern China

Many different factors,such as species traits,socio-economic factors,geographical and environmental factors,can lead to specimen collection preference.This study aims to determine whether grassland specimen collection in China is preferred by species traits(i.e.,plant height,flowering and fruiting period),environmental range(i.e.,the temperature and precipitation range)and geographical range(i.e.,distribution range and altitudinal range).Ordinary least squares models and phylogenetic generalized linear mixed models were used to analyze the relationships between specimen number and the explanatory variables.Random Forest models were then used to find the most parsimonious multivariate model.The results showed that interannual variation in specimen number between 1900 and 2020 was considerable.Specimen number of these species in southeast China was notably lower than that in northwest China.Environmental range and geographical range of species had significant positive correlations with specimen number.In addition,there were relatively weak but significant associations between specimen number and species trait(i.e.,plant height and flowering and fruiting period).Random Forest models indicated that distribution range was the most important variable,followed by flowering and fruiting period,and altitudinal range.These findings suggest that future floristic surveys should pay more attention to species with small geographical range,narrow environmental range,short plant height,and short flowering and fruiting period.The correction of specimen collection preference will also make the results of species distribution model,species evolution and other works based on specimen data more accurate.

Direct Pointwise Comparison of FE Predictions to StereoDIC Measurements:Developments and Validation Using Double Edge-Notched Tensile Specimen

To compare finite element analysis(FEA)predictions and stereovision digital image correlation(StereoDIC)strain measurements at the same spatial positions throughout a region of interest,a field comparison procedure is developed.The procedure includes(a)conversion of the finite element data into a triangular mesh,(b)selection of a common coordinate system,(c)determination of the rigid body transformation to place both measurements and FEA data in the same system and(d)interpolation of the FEA nodal information to the same spatial locations as the StereoDIC measurements using barycentric coordinates.For an aluminum Al-6061 double edge notched tensile specimen,FEA results are obtained using both the von Mises isotropic yield criterion and Hill’s quadratic anisotropic yield criterion,with the unknown Hill model parameters determined using full-field specimen strain measurements for the nominally plane stress specimen.Using Hill’s quadratic anisotropic yield criterion,the point-by-point comparison of experimentally based full-field strains and stresses to finite element predictions are shown to be in excellent agreement,confirming the effectiveness of the field comparison process.

Perioperative outcomes of transvaginal specimen extraction laparoscopic total gastrectomy and conventional laparoscopicassisted total gastrectomy

BACKGROUND Natural orifice specimen extraction surgery(NOSES)has emerged as a promising alternative compared to conventional laparoscopic-assisted total gastrectomy(LATG)for treating gastric cancer(GC).However,evidence regarding the efficacy and safety of NOSES for GC surgery is limited.This study aimed to compare the safety and feasibility,in addition to postoperative complications of NOSES and LATG.METHODS Dual circular staplers were used in Roux-en-Y digestive tract reconstruction for transvaginal specimen extraction LATG,and its outcomes were compared with LATG in a cohort of 51 GC patients with tumor size≤5 cm.The study was conducted from May 2018 to September 2020,and patients were categorized into the NOSES group(n=22)and LATG group(n=29).Perioperative parameters were compared and analyzed,including patient and tumor characteristics,postoperative outcomes,and anastomosis-related complications,postoperative hospital stay,the length of abdominal incision,difference in tumor type,postoperative complications,and postoperative survival.RESULTS Postoperative exhaust time,operation duration,mean postoperative hospital stay,length of abdominal incision,number of specific staplers used,and Brief Illness Perception Questionnaire score were significant in both groups(P<0.01).In the NOSES group,the postoperative time to first flatus,mean postoperative hospital stay,and length of abdominal incision were significantly shorter than those in the LATG group.Patients in the NOSES group had faster postoperative recovery,and achieved abdominal minimally invasive incision that met aesthetic requirements.There were no significant differences in gender,age,tumor type,postoperative complications,and postoperative survival between the two groups.CONCLUSION The application of dual circular staplers in Roux-en-Y digestive tract reconstruction combined with NOSES gastrectomy is safe and convenient.This approach offers better short-term outcomes compared to LATG,while long-term survival rates are comparable to those of conventional laparoscopic surgery.

Wireless Preamplifier for the Specimen Current Mode Detector in a SEM

Using a scanning electron microscope (SEM) in the back-scattered electron (BSE) mode the composition of multi-element specimens may be determined based on the strong dependence of emission coefficient η on the average atomic number of elements Z. The output video signal of the usual BSE detectors is produced from their sensors, and the larger proportion of high-energy electrons with modified spectrum is added. Since η = is/ip (is and ip currents of specimen and probe), better accuracy must be achieved by direct measurements those currents on the specimen surface. Here, an experimental model of a current detector for a presented specimen is described. The cage is mounted on the carousel of the moving specimen stage. The input of the preamplifier is connected to the specimen holder in the form of a disk, the diameter of which is 12 mm. When the probe along its surface scanned, the input potential begins to pulsate with a negative polarity. The output of this preamplifier is connected to a small light-emitting diode, which creates intensity-modulated radiation in the chamber. Thus created the light video signal will be picked up by the photomultiplier of the E-T detector. The modes of true SE and BSE are set by applying tens bias volts of various polarities to the specimens or the cage itself.

Application Effect of Feedforward Control in Outpatient Blood Specimen Management

Objective:To analyze the application effect of feedforward control in outpatient blood specimen management.Methods:1,200 patients who had their venous blood collected in outpatient phlebotomy room of our hospital's outpatient clinic from January 2021 to April 2021 were selected as study subjects and divided into 600 cases in the control group and 600 cases in the observation group.The two groups of patients were compared in terms of their satisfaction with the staff,the efficiency of the nurses and the quality of nursing care,turnaround time before specimen analysis,the rejection rate of the blood specimens,and the time of result reporting.Results:After the implementation of feedforward control,patients'satisfaction with staff,nurses work efficiency and quality of care,turnaround time before specimen analysis,specimen rejection rate,and result reporting time in the observation group were significantly higher than those in the control group(P<0.05).Conclusion:The application of feedforward control in the management of outpatient blood specimens has significant effect,which effectively improves patients'satisfaction,enhances the efficiency of nurses and the quality of nursing care,shortens the turnaround time of specimens before analysis and the reporting time of results,and reduces the rejection rate of specimens.

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.

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

Robotic natural orifice specimen extraction surgery I-type F method vs conventional robotic resection for lower rectal cancer

BACKGROUND Robotic resection using the natural orifice specimen extraction surgery I-type F method(R-NOSES I-F)is a novel minimally invasive surgical strategy for the treatment of lower rectal cancer.However,the current literature on this method is limited to case reports,and further investigation into its safety and feasibility is warranted.AIM To evaluate the safety and feasibility of R-NOSES I-F for the treatment of low rectal cancer.METHODS From September 2018 to February 2022,206 patients diagnosed with low rectal cancer at First Affiliated Hospital of Nanchang University were included in this retrospective analysis.Of these patients,22 underwent R-NOSES I-F surgery(RNOSES I-F group)and 76 underwent conventional robotic-assisted low rectal cancer resection(RLRC group).Clinicopathological data of all patients were collected and analyzed.Postoperative outcomes and prognoses were compared between the two groups.Statistical analysis was performed using SPSS software.RESULTS Patients in the R-NOSES I-F group had a significantly lower visual analog score for pain on postoperative day 1(1.7±0.7 vs 2.2±0.6,P=0.003)and shorter postoperative anal venting time(2.7±0.6 vs 3.5±0.7,P<0.001)than those in the RLRC group.There were no significant differences between the two groups in terms of sex,age,body mass index,tumor size,TNM stage,operative time,intrao-perative bleeding,postoperative complications,or inflammatory response(P>0.05).Postoperative anal and urinary functions,as assessed by Wexner,low anterior resection syndrome,and International Prostate Symptom Scale scores,were similar in both groups(P>0.05).Long-term follow-up revealed no significant differences in the rates of local recurrence and distant metastasis between the two groups(P>0.05).CONCLUSION R-NOSES I-F is a safe and effective minimally invasive procedure for the treatment of lower rectal cancer.It improves pain relief,promotes gastrointestinal function recovery,and helps avoid incision-related complications.

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.