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.

The Role of the Size Effect on the Drying of Refractory Castables—How Its Under-standing Could Narrow the Gap between Laboratory Studies and Industrial Reality

Refractories have unique capabilities such as sustaining their shape and properties at extreme conditions such as the combination of high temperatures and thermal shock,contact with molten metals and slags and in some circumstances resistance to erosion from abrasive particles.Given the large processing output of the heavy industries such as the cement and steel ones which both require high temperature processes,the refractories structures span various meters and weight of several tons.As the water removal stage of hydraulic bonded castables in industrial sites takes hours(10-60 h)due to the risk of explosive spalling,efforts to mitigate it are commonly studied.This has provided theoretical understanding of the general aspects of drying and important tools,such as the thermogravimetry analysis(TGA),for the design of refractory compositions with higher explosive spalling resistance.However,the optimization of this process is still far from the industrial reality especially because the actual linings that require the drying are orders of magnitude larger than the samples considered in the laboratory tests.Therefore,this study proposed the analysis of the sample volume effect on the water removal dynamics through TGA of high alumina castables with calcium aluminate cement.Conventionalφ5 cm×5 cm cylindrical samples were assessed in a laboratory scale equipment whereas macro TGA were carried out considering 20 cm×20 cm×20 cm and 30 cm×30 cm×30 cm cubic samples.Additionally,the effect of polymeric fibers was also considered.It was found out that the different thermal gradients within the macro TGA samples resulted in an inflection on the sample’s heating rate and that the mass loss was affected by the volume considered,especially for the composition without additives.These findings highlight the requirement of carefully taking into consideration the different dimensional sizes and thermal gradients in the samples when analyzing and interpreting the laboratory studies,and especially when trying to extrapolate such results to the industrial reality.

The Application and Effect Evaluation of Corpus Linguistics in English Teaching

This paper explores the application and effect evaluation of corpus linguistics in English teaching.It first introduces the basic concepts and development history of corpus linguistics,then analyzes its connection with language teaching theories,discussing the advantages and challenges of using corpora in language teaching.Next,it delves into the methods and technologies for building and utilizing corpora,as well as their role in developing teaching resources.Lastly,within the framework and methods of teaching effect evaluation,specific application cases of corpus linguistics in teaching design are analyzed,and their effects are assessed.Recommendations for teaching improvement and future development directions are also proposed.

Histological Assessment and Transcriptome Analysis Provide Insights into the Toxic Effects of Perfluorooctanoic Acid to Juvenile Half Smooth Tongue Sole Cynoglossus semilaevis

Perfluorooctanoic acid(PFOA)is a widespread synthetic persistent organic pollutant that may enrich along the food chain and affect the growth,development,reproduction,and lipid metabolism of aquatic organisms,particularly the benthic organisms.How-ever,the toxic effects of PFOA on the half-smooth tongue sole Cynoglossus semilaevis,a commercial benthic fish in China,have rarely been reported.Because juvenile fish are sensitive to environmental pollutants,in the present study,histological assessment and tran-scriptome sequencing were performed to determine the short-term impact of PFOA on juvenile half-smooth tongue soles.Histologi-cal analysis showed that PFOA exposure caused hepatocyte rupture,intestinal villi breakage,increased goblet cell count,and brain ab-normal.Transcriptome results showed that some interesting signaling pathways,such as glycolysis/gluconeogenesis,PPAR signaling pathway and GABAergic synapse signaling pathway,were enriched after PFOA exposure.In addition,some metabolic,immune and neural genes were differentially expressed,which including ependymin,hbb1-like and gad 1,and they were up-regulated after 14 days of exposure.Transcriptome results also indicated that half-smooth tongue sole might improve energy metabolism in response to PFOA toxicity after 7 days of exposure.These findings provide a basis for studying the ecological effects of PFOA on marine benthic fishes.

Efficacy and safety of Revlimid combined with Rituximab in the treatment of follicular lymphoma: A meta-analysis

Objective:To evaluate the clinical efficacy and safety of lenalidomide combined with rituximab for treating follicular lymphoma.Methods:We searched PubMed,Web of Science,Cochrane Library,Embase,China Medical Biological Service system(CBM),VIP database(VIP),Wan fang database(Wan Fang Data),China Knowledge Network(CNKI),and ClinicTrails.gov for literature related to lenalidomide combined with rituximab for treating follicular lymphoma(until June 23,2022).The literature that met the requirements were screened out according to the established criteria,and the data were analyzed by RevMan5.4 and Stata14.0 to conduct a meta-analysis.Results:Eight studies involving 865 patients with follicular lymphoma were included.The results of the meta-analysis showed that the objective remission rate(RR=1.43,95%CI:1.26–1.61)and complete remission rate(RR=1.67,95%CI:1.27–2.21)of lenalidomide combined with rituximab for treating follicular lymphoma were significantly higher than those of rituximab alone.However,adverse reactions(neutropenia,diarrhea,nausea and vomiting,rash)were more likely to occur in the lenalidomide combined with the rituximab group,albeit at a low level.Conclusion:Compared to rituximab alone,lenalidomide combined with rituximab could significantly improve the objective and complete remission rates of patients with follicular lymphoma.However,as combination therapy may be associated with adverse reactions,timely corresponding measures should be taken during treatment.Therefore,to confirm the efficacy and safety of lenalidomide combined with rituximab for treating follicular lymphoma,it is necessary to conduct multicenter,multi-sample,randomized double-blind controlled trials,and single-arm trials.

Semi-analytical solution for drained expansion analysis of a hollow cylinder of critical state soils

The expansion of a thick-walled hollow cylinder in soil is of non-self-similar nature that the stress/deformation paths are not the same for different soil material points.As a result,this problem cannot be solved by the common self-similar-based similarity techniques.This paper proposes a novel,exact solution for rigorous drained expansion analysis of a hollow cylinder of critical state soils.Considering stress-dependent elastic moduli of soils,new analytical stress and displacement solutions for the nonself-similar problem are developed taking the small strain assumption in the elastic zone.In the plastic zone,the cavity expansion response is formulated into a set of first-order partial differential equations(PDEs)with the combination use of Eulerian and Lagrangian descriptions,and a novel solution algorithm is developed to efficiently solve this complex boundary value problem.The solution is presented in a general form and thus can be useful for a wide range of soils.With the new solution,the non-self-similar nature induced by the finite outer boundary is clearly demonstrated and highlighted,which is found to be greatly different to the behaviour of cavity expansion in infinite soil mass.The present solution may serve as a benchmark for verifying the performance of advanced numerical techniques with critical state soil models and be used to capture the finite boundary effect for pressuremeter tests in small-sized calibration chambers.

Analysis on the Application of Schema Theory to Improve English Listening Teaching Effectiveness

Based on the schema theory,the paper analyzes the psychological cognitive process of listening comprehension.Schema theory provides a good theoretical basis to improve the English listening teaching effectiveness.Practice shows that the schema theory application to guide teaching practice can achieve great progress in an English listening classroom.

Finite Element Simulation Analysis of a Novel 3D-FRSPA for Crawling Locomotion

A novel three-dimensional-fiber reinforced soft pneumatic actuator(3D-FRSPA)inspired by crab claw and human hand structure that can bend and deform independently in each segment is proposed.It has an omni-directional bending configuration,and the fibers twined symmetrically on both sides to improve the bending performance of FRSPA.In this paper,the static and kinematic analysis of 3D-FRSPA are carried out in detail.The effects of fiber,pneumatic chamber and segment length,and circular air chamber radius of 3D-FRSPA on the mechanical performance of the actuator are discussed,respectively.The soft mobile robot composed of 3D-FRSPA has the ability to crawl.Finally,the crawling processes of the soft mobile robot on different road conditions are studied,respectively,and the motion mechanism of the mobile actuator is shown.The numerical results show that the soft mobile robots have a good comprehensive performance,which verifies the correctness of the proposedmodel.This work shows that the proposed structures have great potential in complex road conditions,unknown space detection and other operations.

Quantitative Analysis of Seeing with Height and Time at Muztagh-Ata Site Based on ERA5 Database

Seeing is an important index to evaluate the quality of an astronomical site.To estimate seeing at the Muztagh-Ata site with height and time quantitatively,the European Centre for Medium-Range Weather Forecasts reanalysis database(ERA5)is used.Seeing calculated from ERA5 is compared consistently with the Differential Image Motion Monitor seeing at the height of 12 m.Results show that seeing decays exponentially with height at the Muztagh-Ata site.Seeing decays the fastest in fall in 2021 and most slowly with height in summer.The seeing condition is better in fall than in summer.The median value of seeing at 12 m is 0.89 arcsec,the maximum value is1.21 arcsec in August and the minimum is 0.66 arcsec in October.The median value of seeing at 12 m is 0.72arcsec in the nighttime and 1.08 arcsec in the daytime.Seeing is a combination of annual and about biannual variations with the same phase as temperature and wind speed indicating that seeing variation with time is influenced by temperature and wind speed.The Richardson number Ri is used to analyze the atmospheric stability and the variations of seeing are consistent with Ri between layers.These quantitative results can provide an important reference for a telescopic observation strategy.

Modeling Analysis of Factors Influencing Wind-Borne Seed Dispersal: A Case Study on Dandelion

A weed is a plant that thrives in areas of human disturbance, such as gardens, fields, pastures, waysides, and waste places where it is not intentionally cultivated. Dispersal affects community dynamics and vegetation response to global change. The process of seed disposal is influenced by wind, which plays a crucial role in determining the distance and probability of seed dispersal. Existing models of seed dispersal consider wind direction but fail to incorporate wind intensity. In this paper, a novel seed disposal model was proposed in this paper, incorporating wind intensity based on relevant references. According to various climatic conditions, including temperate, arid, and tropical regions, three specific regions were selected to establish a wind dispersal model that accurately reflects the density function distribution of dispersal distance. Additionally, dandelions growth is influenced by a multitude of factors, encompassing temperature, humidity, climate, and various environmental variables that necessitate meticulous consideration. Based on Factor Analysis model, which completely considers temperature, precipitation, solar radiation, wind, and land carrying capacity, a conclusion is presented, indicating that the growth of seeds is primarily influenced by plant attributes and climate conditions, with the former exerting a relatively stronger impact. Subsequently, the remaining two plants were chosen based on seed weight, yielding consistent conclusion.

Unveiling the Re,Cr,and I diffusion in saturated compacted bentonite using machine-learning methods

The safety assessment of high-level radioactive waste repositories requires a high predictive accuracy for radionuclide diffusion and a comprehensive understanding of the diffusion mechanism.In this study,a through-diffusion method and six machine-learning methods were employed to investigate the diffusion of ReO_(4)^(−),HCrO_(4)^(−),and I−in saturated compacted bentonite under different salinities and compacted dry densities.The machine-learning models were trained using two datasets.One dataset contained six input features and 293 instances obtained from the diffusion database system of the Japan Atomic Energy Agency(JAEA-DDB)and 15 publications.The other dataset,comprising 15,000 pseudo-instances,was produced using a multi-porosity model and contained eight input features.The results indicate that the former dataset yielded a higher predictive accuracy than the latter.Light gradient-boosting exhibited a higher prediction accuracy(R2=0.92)and lower error(MSE=0.01)than the other machine-learning algorithms.In addition,Shapley Additive Explanations,Feature Importance,and Partial Dependence Plot analysis results indicate that the rock capacity factor and compacted dry density had the two most significant effects on predicting the effective diffusion coefficient,thereby offering valuable insights.

Decoupling of temporal/spatial broadening effects in Doppler wind LiDAR by 2D spectral analysis

Pulse echo accumulation is commonly employed in coherent Doppler wind LiDAR(light detection and ranging)under the assumption of steady wind.Here,the measured spectral data are analyzed in the time dimension and frequency dimension to cope with the temporal wind shear and achieve the optimal accumulation time.A hardware-efficient algorithm combining the interpolation and cross-correlation is used to enhance the wind retrieval accuracy by reducing the frequency sampling interval and then reduce the spectral width calculation error.Moreover,the temporal broadening effect and spatial broadening effect are decoupled according to the strategy we developed.

Stability analysis of loose accumulation slopes under rainfall:case study of a high‑speed railway in Southwest China

The high and steep slopes along a high-speed railway in the mountainous area of Southwest China are mostly composed of loose accumulations of debris with large internal pores and poor stability,which can easily induce adverse geological disasters under rainfall conditions.To ensure the smooth construction of the high-speed railway and the subsequent safe operation,it is necessary to master the stability evolution process of the loose accumulation slope under rainfall.This article simulates rainfall using the finite element analysis software’s hydromechanical coupling module.The slope stability under various rainfall situations is calculated and analysed based on the strength reduction method.To validate the simulation results,a field monitoring system is established to study the deformation characteristics of the slope under rainfall.The results show that rainfall duration is the key factor affecting slope stability.Given a constant amount of rainfall,the stability of the slope decreases with increasing duration of rainfall.Moreover,when the amount and duration of rainfall are constant,continuous rainfall has a greater impact on slope stability than intermittent rainfall.The setting of the field retaining structures has a significant role in improving slope stability.The field monitoring data show that the slope is in the initial deformation stage and has good stability,which verifies the rationality of the numerical simulation method.The research results can provide some references for understanding the influence of rainfall on the stability of loose accumulation slopes along high-speed railways and establishing a monitoring system.

Gas hydrate saturation from NGHP 02 LWD data in the Mahanadi Basin

During the Indian National Gas Hydrate Program(NGHP)Expedition 02,Logging-while-drilling(LWD)logs were acquired at three sites(NGHP-02-11,NGHP-02-12,and NGHP-02-13)across the Mahanadi Basin in area A.We applied rock physics theory to available sonic velocity logs to know the distribution of gas hydrate at site NGHP-02-11 and NGHP-02-13.Rock physics modeling using sonic velocity at well location shows that gas hydrate is distributed mainly within the depth intervals of 150-265 m and 100 -215 mbsf at site NGHP-02-11 and NGHP-02-13,respectively,with an average saturation of about 4%of the pore space and the maximum concentration of about 40%of the pore space at 250 m depth at site NGHP-02-11,and at site NGHP-02-13 an average saturation of about 2%of the pore space and the maximum concentration of about 20%of the pore space at 246 m depth,as gas hydrate is distributed mainly within 100-246 mbsf at this site.Saturation of gas hydrate estimated from the electrical resistivity method using density derived porosity and electrical resistivity logs from Archie's empirical formula shows high saturation compared to that from the sonic log.However,estimates of hydrate saturation based on sonic P-wave velocity may differ significantly from that based on resistivity,because gas and hydrate have higher resistivity than conductive pore fluid and sonic P-wave velocity shows strong effect on gas hydrate as a small amount of gas reduces the velocity significantly while increasing velocity due to the presence of hydrate.At site NGHP-02-11,gas hydrate saturation is in the range of 15%e30%,in two zones between 150-180 and 245-265 mbsf.Site NGHP-02-012 shows a gas hydrate saturation of 20%e30%in the zone between 100 and 207 mbsf.Site NGHP-02-13 shows a gas hydrate saturation up to 30%in the zone between 215 and 246 mbsf.Combined observations from rock physics modeling and Archie’s approximation show the gas hydrate concentrations are relatively low(<4%of the pore space)at the sites of the Mahanadi Basin in the turbidite channel system.

Analysis on the Application of Schema Theory to Improve English Listening Teaching Effectiveness

Based on the schema theory,the paper analyzes the psychological cognitive process of listening comprehension.Schema theory provides a good theoretical basis to improve the English listening teaching effectiveness.Practice shows that the schema theory application to guide teaching practice can achieve great progress in an English listening classroom.

Impact of failure mode and effects analysis-based emergency management on the effectiveness of craniocerebral injury treatment

BACKGROUND Craniocerebral injuries encompass brain injuries,skull fractures,cranial soft tissue injuries,and similar injuries.Recently,the incidence of craniocerebral injuries has increased dramatically due to the increased numbers of traffic accidents and aerial work injuries,threatening the physical and mental health of patients.AIM To investigate the impact of failure modes and effects analysis(FMEA)-based emergency management on craniocerebral injury treatment effectiveness.METHODS Eighty-four patients with craniocerebral injuries,treated at our hospital from November 2019 to March 2021,were selected and assigned,using the random number table method,to study(n=42)and control(n=42)groups.Patients in the control group received conventional management while those in the study group received FMEA theory-based emergency management,based on the control group.Pre-and post-interventions,details regarding the emergency situation;levels of inflammatory stress indicators[Interleukin-6(IL-6),C-reactive protein(CRP),and procalcitonin(PCT)];incidence of complications;prognoses;and satisfaction regarding patient care were evaluated for both groups.RESULTS For the study group,the assessed parameters[pre-hospital emergency response time(9.13±2.37 min),time to receive a consultation(2.39±0.44 min),time needed to report imaging findings(1.15±4.44 min),and test reporting time(32.19±6.23 min)]were shorter than those for the control group(12.78±4.06 min,3.58±0.71 min,33.49±5.51 min,50.41±11.45 min,respectively;P<0.05).Pre-intervention serum levels of IL-6(78.71±27.59 pg/mL),CRP(19.80±6.77 mg/L),and PCT(3.66±1.82 ng/mL)in the study group patients were not significantly different from those in the control group patients(81.31±32.11 pg/mL,21.29±8.02 mg/L,and 3.95±2.11 ng/mL respectively;P>0.05);post-intervention serum indicator levels were lower in both groups than pre-intervention levels.Further,serum levels of IL-6(17.35±5.33 pg/mL),CRP(2.27±0.56 mg/L),and PCT(0.22±0.07 ng/mL)were lower in the study group than in the control group(30.15±12.38 pg/mL,3.13±0.77 mg/L,0.38±0.12 ng/mL,respectively;P<0.05).The complication rate observed in the study group(9.52%)was lower than that in the control group(26.19%,P<0.05).The prognoses for the study group patients were better than those for the control patients(P<0.05).Patient care satisfaction was higher in the study group(95.24%)than in the control group(78.57%,P<0.05).CONCLUSION FMEA-based craniocerebral injury management effectively shortens the time spent on emergency care,reduces inflammatory stress and complication risk levels,and helps improve patient prognoses,while achieving high patient care satisfaction levels.

Evaluating and Improving the Effectiveness of Vehicle Inspection and Maintenance Programs: A Cost-Benefit Analysis Framework

Motor vehicle inspection and maintenance (I/M) programs are designed to identify high-emitting vehicles and mitigate their impacts on air quality and climate. I/M programs have been traditionally ranked superior among various vehicle emission control measures by the results of cost-benefit analysis, based on the assumption that these programs will achieve the targeted emission reduction outcomes. However, the actual effects of I/M programs may be greatly uncertain and when this uncertainty is taken into account, these programs may become suboptimal. This study develops a new a cost-benefit analysis framework that links various program design consideration, such as program participation rate, identification rate and effective repair rate, to the public health benefits as well as costs of the programs. This framework helps decision makers to investigate minimum implementation requirements that at least ensure the benefits are greater than the costs of implementing the programs in order to improve the overall effectiveness of the I/M programs. To illustrate the applications of the framework, it was applied to a particulate matter oriented I/M program targeting all diesel-fueled vehicles in the city of Bangkok, Thailand, a large metropolitan area that has been suffering from severe ambient PM pollution mainly attributable to its wide use of diesel-fueled vehicles and motorcycles. It was found that the health benefits achieved from the program are sensitive to several key program design elements, including participation rate and problem vehicle identification rate, fraction of effective repairs and illegal operation rate. Other variables, such as the testing cut-points and vehicle population growth rate, only have modest effects on the overall emission reduction and consequent health benefits. Overall, the performance of multiple variables associated with I/M program design needs to be improved simultaneous in order to achieve the targeted benefits of the program.

Effectiveness of ChAdOx1 nCoV-19 coronavius vaccine in preventing severe disease and mortality during the second wave of pandemic:A case-case analysis from a tertiary care center in South India

Objective:To determine the real-world effectiveness of the ChAdOx1 nCoV-19 coronavirus vaccine in preventing severe disease and mortality due to COVID-19.Methods:A case-case design was used to estimate the effect of the ChAdOx1 nCoV-19 coronavirus vaccine on severe SARS-CoV-2 outcomes in individuals aged 40 years and above.Cases(n=200)were COVID-19 patients admitted to intensive care unit(ICU)or who died.Controls(n=223)were those with mild COVID-19,fit for home isolation.The logistic regression model was used to estimate adjusted vaccine effectiveness for full vaccination(two doses≥14 d)and partial vaccination status(one dose≥14 d or two doses<14 d).Results:The proportion of fully vaccinated individuals was significantly lower among cases(12,6.0%)compared to controls(30,13.5%).The adjusted effectiveness of a full dose of ChAdOx1 nCoV-19 coronavirus vaccine in preventing ICU admission or death was 81.9%(95%CI:61.3%-91.6%,P=0.001).Subgroup analysis restricted to age group,sex,and comorbidities found that ChAdOx1 nCoV-19 coronavirus vaccine had a significant positive effect in all subgroups and categories.Conclusion:COVID-19 vaccination reduces ICU admissions or death.Therefore,increased vaccine uptake may reduce the severity of the pandemic,more so in the elderly and those with comorbidities.

Investigation on the Fire Resistance of Cellular Steel Beam with Sinusoidal Openings

This paper investigated the fire resistance of CSBs with various parameters under high temperature rise due to fire using finite element software ABAQUS. The mechanical parameters of CSBs are analyzed, including load-bearing capacity and the temperature distribution during the heating process. Through structural analysis simulation of the entire heating process, the structural response of the CSBs is divided into five stages: elastic stage, elastic-plastic stage, self-balancing stage, catenary stage and ultimate destruction stage. The results indicate that the opening diameter-to-height ratio, opening spacing-to-height ratio and load ratio significantly affect the structural responses of CSBs in fire, followed by opening shape as secondary effects. In all the numerical analyzes, CSBs are analyzed with a uniformly distributed load and having simply supported boundary conditions.