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.

Identification of an Aux/IAA regulator for flesh firmness using combined GWAS and bulked segregant RNA-Seq analysis in watermelon

Watermelon is a highly cultivated fruit crop renowned for its quality properties of fruit flesh.Among various quality factors,fruit flesh firmness is a crucial quality parameter influencing the fruit texture,shelf life and its commercial value.The auxin/indole-3-acetic acid(Aux/IAA)plays a significant role in fruit development and ripening of non-climacteric fruits.However,the regulatory mechanism of Aux/IAA in controlling fruit flesh firmness and ripening in watermelon remains unknown.In this study,we employed an integrative approach combining genome-wide association study(GWAS)and bulked segregant RNA-Seq analysis(BSR-Seq)to identify an overlapping candidate region between 12776310 and 12968331 bp on chromosome 6,underlying an auxin-responsive gene(Aux/IAA)associated with flesh firmness in watermelon.Transcriptome analysis,followed by real-time quantitative reverse transcription PCR(qRT-PCR),confirmed that the expression of Aux/IAA was consistently higher in fruits with high flesh firmness.The sequence alignment revealed a single base mutation in the coding region of Aux/IAA.Furthermore,the concomitant Kompetitive/Competitive allele-specific PCR(KASP)genotyping data sets for F2 population and germplasm accessions identified Aux/IAA as a strong candidate gene associated with flesh firmness.Aux/IAA was enriched in the plant hormone signal transduction pathway,involving cell enlargement and leading to low flesh firmness.We determined the higher accumulation of abscisic acid(ABA)in fruits with low flesh firmness than hard flesh.Moreover,overexpression of Aux/IAA induced higher flesh firmness with an increased number of fruit flesh cells while reducing ABA content and flesh cell sizes.Additionally,the allelic variation in Aux/IAA for soft flesh firmness was found to exist in Citrullus mucosospermus and gradually fixed into Citrullus lanatus during domestication,indicating that soft flesh firmness was a domesticated trait.These findings significantly enhanced our understanding of watermelon fruit flesh firmness and consequently the watermelon fruit quality.

Enhancer of Shoot Regeneration 2(ESR2)regulates pollen maturation and vitality in watermelon(Citrullus lanatus)

Watermelon(Citrullus lanatus)holds global significance as a fruit with high economic and nutritional value.Exploring the regulatory network of watermelon male reproductive development is crucial for developing male sterile materials and facilitating cross-breeding.Despite its importance,there is a lack of research on the regulation mechanism of male reproductive development in watermelon.In this study,we identified that ClESR2,a VIIIb subclass member in the APETALA2/Ethylene Responsive Factor(AP2/ERF)superfamily,was a key factor in pollen development.RNA insitu hybridization confirmed significantClESR2 expression in the tapetum and pollen during the later stage of anther development.The pollens of transgenic plants showed major defects in morphology and vitality at the late development stage.The RNA-seq and protein interaction assay confirmed that ClESR2 regulates pollen morphology and fertility by interacting with key genes involved in pollen development at both transcriptional and protein levels.These suggest that Enhancer of Shoot Regeneration 2(ESR2)plays an important role in pollen maturation and vitality.This study helps understand the male reproductive development of watermelon,providing a theoretical foundation for developing male sterile materials.

Additional far-red light promotes adventitious rooting of doubleroot-cutting grafted watermelon seedlings

Root regeneration is an important factor influencing the healing rate of graft union and the survival of double-root-cutting grafting.To date,little information is available on how to enhance root regeneration of rootstock in grafted watermelon(Citrullus lanatus)seedlings.In this study,the effects of different light treatments on root regeneration were determined.This revealed that addition of far-red light(Fr)could significantly expedite root formation in the rootstock.Moreover,the results of transcriptome analysis revealed that plant hormone pathway and auxinrelated genes were greatly induced by Fr,especially for auxin-response proteins(including CmIAA11,CmIAA17,and CmAUX28),Small auxinup RNA genes(including CmSAUR20 and CmSAUR50)and the auxin efflux transporter(CmPIN3).In addition,the expression of Phytochrome Interacting Factor(PIFs),such as CmPIF1,CmPIF3 and CmPIF7,was remarkably increased by Fr.These genes may act together to activate auxinrelated pathways under Fr treatment.Based on the results of HPLC-MS/MS analysis,the concentrations of different auxin-types in adventitious root were significantly influenced by Fr.Furthermore,the better growth of rootstock root displayed superior vasculature transport activity of the graft union with Fr treatment,which was determined by the acid magenta dyeing experiment.Therefore,all the results suggested that Fr could induce AR formation in rootstocks,which may be associated with the auxin accumulation by regulating the transcriptional level of auxinrelated and PIF genes.The findings of this study demonstrated a practicable way to shorten the healing period of graftings and improve the quality of grafted watermelon seedlings,which will provide a theoretical basis for the speeding development of industrialized seedlings production.

Quantitative trait loci identification reveals zinc finger protein CONSTANS-LIKE 4 as the key candidate gene of stigma color in watermelon(Citrullus lanatus)

Stigma color is a critical agronomic trait in watermelon that plays an important role in pollination.However,there are few reports on the regulation of stigma color in watermelon.In this study,a genetic analysis of the F2 population derived from ZXG1553(P1,with orange stigma)and W1-17(P2,with yellow stigma)indicated that stigma color is a quantitative trait and the orange stigma is recessive compared with the yellow stigma.Bulk segregant analysis sequencing(BSA-seq)revealed a 3.75 Mb segment on chromosome 6 that is related to stigma color.Also,a major stable effective QTL Clqsc6.1(QTL stigma color)was detected in two years between cleaved amplified polymorphic sequencing(CAPS)markers Chr06_8338913 and Chr06_9344593 spanning a~1.01 Mb interval that harbors 51 annotated genes.Cla97C06G117020(annotated as zinc finger protein CONSTANS-LIKE 4)was identified as the best candidate gene for the stigma color trait through RNA-seq,quantitative real-time PCR(qRT-PCR),and gene structure alignment analysis among the natural watermelon panel.The expression level of Cla97C06G117020 in the orange stigma accession was lower than in the yellow stigma accessions with a significant difference.A nonsynonymous SNP site of the Cla97C06G117020 coding region that causes amino acid variation was related to the stigma color variation among nine watermelon accessions according to their re-sequencing data.Stigma color formation is often related to carotenoids,and we also found that the expression trend of ClCHYB(annotated asβ-carotene hydroxylase)in the carotenoid metabolic pathway was consistent with Cla97C06G117020,and it was expressed in low amounts in the orange stigma accession.These data indicated that Cla97C06G117020 and ClCHYB may interact to form the stigma color.This study provides a theoretical basis for gene fine mapping and mechanisms for the regulation of stigma color in watermelon.

Effects of Functional Organic Materials on Morphological Indexes,Quality and Yield of Watermelon

[Objectives]This study was conducted to explore suitable organic compound application models for watermelon growth.[Methods]With watermelon hybrid material"M22×P18"as the test material,the effects of four functional organic materials,namely garlic straw treatment(T_(1)),onion straw treatment(T_(2)),garlic straw+sheep manure treatment(T_(3))and onion straw+chicken manure treatment(T_(4)),on the morphological indexes,yield and quality of watermelon were investigated.[Results]Different functional organic materials had different effects on morphological indexes,yield and quality of watermelon.The morphological indexes,nutritional quality indexes and yield of watermelon treated with garlic straw and sheep manure compound(T_(3))and onion straw and chicken manure compound(T_(4))were significantly higher than those treated simply with garlic straw(T_(1))and onion straw(T_(2)),and T_(3)performed relatively better.Compared with treatment T_(2),T_(3)showed a stem diameter,vine length and leaf number increasing by 43.05%,46.69%and 40.77%respectively,central sugar and side sugar contents increasing by 11.72%and 21.90%respectively,and a yield increasing by 42.91%,with significant differences from T_(2).[Conclusions]This study provides technical support for high-quality and high-yielding cultivation of watermelon.

Effects of Functional Organic Materials on Fresh Weight,Quality,Single-melon Weight and SPAD Value of Watermelon

[Objectives]This study was conducted to explore a functional organic material formula suitable for watermelon cultivation with high quality,high yield and high efficiency.[Methods]Four treatments were set in the experiment,namely four functional organic materials,garlic straw treatment(T_(1)),onion straw treatment(T_(2)),garlic straw+sheep manure treatment(T_(3))and onion straw+chicken manure treatment(T_(4)),to investigate the effects of different functional organic materials on fresh weight,quality,single-melon weight and SPAD value of watermelon.[Results]The effects of different functional organic materials on fresh weight,quality,single-melon weight and SPAD value of watermelon were quite different.The fresh weight,quality,single-melon weight and SPAD value of watermelon were higher in treatment T_(3)applying garlic straw and sheep manure and treatment T_(4)applying onion straw and chicken manure than in treatment T_(1)applying garlic straw and treatment T_(2)applying onion straw.Specifically,the fresh weight of whole plant was the highest in treatment T_(3),followed by treatment T_(4),and the values of the two treatments increased by 12.83%and 5.94%respectively compared with treatment T_(1);the weight of single melon was the highest in treatment T_(3),followed by treatment T_(4),and the values of the two treatments increased by 42.45%and 31.77%respectively compared with treatment T_(2);and the SPAD values of treatments T_(3)and T_(4)were significantly higher than those of treatments T_(1)and T_(2),and the value of treatment T_(3)was the largest.[Conclusions]This study provides theoretical support for the popularization and application of fertilization techniques combining organic fertilizers and reduced chemical fertilizers for watermelon.

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

HD-Zip Transcription Factor is Responsible for No-Lobed Leaf in Watermelon(Citrullus lanatus L.)

Leaf is a vital organ of plants that plays an essential role in photosynthesis and respiration.As an important agronomic trait in leaf development,leaf shape is classified into lobed,entire(no-lobed),and serrated in most crops.In this study,two-lobed leaf watermelon inbred lines WT2 and WCZ,and a no-lobed leaf watermelon inbred line WT20 were used to create two F_(2)populations.Segregation analysis suggested that lobed leaves were dominant over the no-lobed leaves,and it was controlled by a signal gene.A locus on watermelon chromosome 4 controlling watermelon lobed/no-lobed leaves was identified through BSA-seq strategy combined with linkage analysis.The candidate gene was fine-mapped to a 61.5 kb region between 21,224,481 and 21,285,957 bp on watermelon chromosome 4 using two F_(2)populations.Four functional genes were annotated in the candidate region,while sequences blast showed that there was a single-base deletion(A/-)only in the exon of Cla018360,which resulted in premature termination of translation in the no-lobed leaf lines.Function prediction showed that Cla018360 encodes an HD-Zip protein that has been reported to regulate the development of leaf shape.The single-base deletion also occurred in the HD-Zip domain.We inferred that the Cla018360 gene is the candidate gene for regulating the development of lobed/no-lobed leaves in watermelon.Gene expression analysis showed that Cla018360 was highly expressed in young leaves.Phylogenetic analysis showed that Cla018360 had a close genetic relationship with AtHB51,which had been reported to regulate the formation of leaf shape in Arabidopsis.Furthermore,transcriptome analysis showed that a total of 333 differentially expressed genes were identified between WT2 and WT20,of which 115 and 218 genes were upregulated and downregulated in no-lobed leaved watermelon WT20.This study not only provides a good entry point for studying leaf development but also provides foundational insights into breeding for special plant architecture in watermelon.

Genome-wide analysis of nuclear factor Y genes and functional investigation of watermelon ClNF-YB9 during seed development

The nuclear factor Y(NF-Y) gene family is a class of transcription factors that are widely distributed in eukaryotes and are involved in various biological processes. However, the NF-Y gene family members in watermelon, a valued and nutritious fruit, remain largely unknown and their functions have not been characterized. In the present study, 22 ClNF-Y genes in watermelon, 29 CsNF-Y genes in cucumber, and 24CmNF-Y genes in melon were identified based on the whole-genome investigation and their protein properties, gene location, gene structure, motif composition, conserved domain, and evolutionary relationship were investigated. ClNF-YB9 from watermelon and its homologs in cucumber and melon were expressed specifically in seeds. Its expression remained low in the early stages of watermelon seed development,increased at 20 days after pollination(DAP), and peaked at 45–50 DAP. Moreover, the knockout mutant Clnf-yb9 exhibited abnormal leafy cotyledon phenotype, implying its critical role during seed formation.Finally, protein interaction assays showed that ClNF-YB9 interacts with all ClNF-YCs and the ClNF-YB9-YC4 heterodimer was able to recruit a ClNF-YA7 subunit to assemble a complete NF-Y complex, which may function in seed development. This study revealed the structure and evolutionary relationships of the NF-Y gene family in Cucurbitaceae and the novel function of ClNF-YB9 in regulating seed development in watermelon.

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.