Quantitatively assessing the incentive effect of tax incentives is of practical significance for playing the regulatory role of tax policy and promoting the development of enterprises. Taking the implementation of accelerated depreciation policy of fixed assets as a quasi-natural experiment, selecting the data of A-share listed companies in Shanghai and Shenzhen from 2010 to 2022 as samples, a multi-period double difference model was constructed to empirically test the incentive effect of tax preferential policies on enterprise growth. It is found that the policy of accelerated depreciation of fixed assets can significantly promote the growth of enterprises, and the incentive effect of this policy is heterogeneous, subject to the nature of the enterprise's equity, the nature of the industry and the size of the constraints, the growth incentive effect on non-state-owned enterprises, high-tech industry enterprises and large-scale enterprises is better. On the basis of empirical research, suggestions are proposed to further improve the tax preference policy and promote the growth of enterprises.

Digital-enabled green transformation is an important path and inevitable choice to achieve high-quality development. Based on the data of Shanghai and Shenzhen A-share specialized and new “small giants” enterprises from 2013 to 2023, the impact of the digital transformation of specialized and sophisticated small and medium-sized enterprises on green technological innovation and the intrinsic mechanism of its effect were empirically examined. It is found that the digital transformation of specialized and sophisticated SMEs significantly promotes green technological innovation. This effect is more pronounced among firms in the eastern and central regions, high-level digital infrastructure firms, and high-tech firms. The mechanism analysis shows that digital transformation can promote green technology innovation by optimizing human capital structure and increasing analysts' attention. Finally, specific policy recommendations are put forward from the level of government and enterprises themselves to provide insights into the digital transformation of enterprises and the high-quality development of the economy.

At present, the environmental costs of a large number of enterprises in China remain high. Exploring can the introduction of artificial intelligence effectively control the environmental costs of enterprises has significant importance. The financial data of Shanghai and Shenzhen A-share listed companies from 2013 to 2023 was collected to empirically test the relationship between the artificial intelligence level of enterprises and environmental costs. The research findings are as follows there is a significantly negative correlation between the introduction of artificial intelligence technology and the environmental costs of enterprises. The mechanism of action shows that the development of artificial intelligence by enterprises reduces their environmental costs through the mediating effects of alleviating financing constraints, improving the quality of internal control, and enhancing the quality of innovation. The heterogeneity analysis indicates that the impact of artificial intelligence on environmental costs varies under different enterprise scales and industry attributes.

The construction of an important carrier for high-end and high-tech industries in Xiong'an New Area is a crucial engine for the relocation of non-capital functions from Beijing and the coordinated development of the Beijing-Tianjin-Hebei region. Through an analysis of the current situation of the construction of the high-end and high-tech industry carrier in Xiong'an New Area, it is found that the carrier has already possessed a certain carrying capacity, but there are deficiencies in policy guidance, industrial agglomeration, local support, talent reserves, and industrial collaboration. Based on this, the following policies are proposed to provide an innovative environment for the development of high-end and high-tech industries in the new area: introduction of leading enterprises in the supply chain, construction of platform and carrier, improvement of policy support measures, optimization of the innovation and development ecosystem of the host area.

Aiming at the shortcomings of surface properties of CuW60 tungsten-copper alloy under extreme working conditions, laser modification technology was used to explore its influence on surface roughness and mechanical properties of the alloy. By finely adjusting the laser parameters, the microstructure, composition change of the modified layer and its correlation mechanism with the properties were analyzed. It is found that laser modification can significantly adjust the surface roughness of the alloy and enhance its mechanical properties such as hardness, which provides a new idea and method for improving the comprehensive properties of such materials. These rusults not only enriche the theoretical system of laser surface engineering technology, but also expand the application space of CuW60 tungsten copper alloy in the field of high-end manufacturing.

At present, Guangxi agricultural industry is facing the dilemma of large but not strong, and it is urgent to explore effective strategies for industrial upgrading and transformation in order to promote the high-quality development of agricultural economy. In order to explore the path of high-quality agricultural development in Guangxi, Wuming mandarin orange was taken as a case study to explore the mechanism and depth of its three-chain fusion. It is found that the three-chain integration effectively promoted the upgrading and transformation of the citrus industry. Under the guidance of the government, Wuming mandarin orange industry builds smart agriculture through the integration of production, learning and research, and cultivates a group of leading enterprises to drive farmers to produce and plant, which initially shows the “smart orchard” planting and production management mode of intelligent data. At the same time, the introduction of intelligent processing equipment and modern marketing management, in order to enhance the competitiveness of the downstream industry. In the process of the construction of smart agriculture, the three chains gradually integrated with each other, and the degree of integration is continuously deepened. Finally, by constructing the fuzzy evaluation index system of three-chain fusion, the current three-chain fusion of the mandarin orange industry is evaluated, and it is concluded that the three-chain fusion of the citrus industry is in the cultivation stage, and the depth of the integratation of the three chains needs to be further enhanced.

Panel data of 30 provinces (Due to the lack of data, the statistical data mentioned here do not include the Tibet Autonomous Region, the Hong Kong Special Administrative Region, the Macao Special Administrative Region and Taiwan Province) in China from 2013 to 2022 were selected to construct the index system of new quality productivity development, and the entropy method was used to measure the index system to explore the impact of new quality productivity on cultural product exports. The empirical analysis shows that the development of new quality productivity has a significant promotion effect on the export of cultural products, and the conclusion is still valid after the robustness test and dealing with the endogeneity problem. The promotion effect of new quality productivity on the export of cultural products shows obvious heterogeneity effect in terms of geographic regions and the degree of opening up to the outside world, and the promotion effect is more significant in the middle-eastern region and the region with a high degree of opening up to the outside world. The further mechanism test shows that the new quality productivity can promote the export of cultural products by improving the level of regional scientific and technological innovation.

In order to enrich the materials for studying the landslides dam and dammed sediments in the Dadu River Basin. The newly discovered the Hetaoping landslide dam in the middle reaches of the Dadu River was studied. The landslide characteristics, the weir depositional characteristics of the river blockage formation and the landslide formation mechanism were studied through detailed field geological investigations and profiling methods. The field investigation results are as follows. The Hetaoping landslide dam plane area of 2.5 km², the total volume of about 400×10⁴ m³. The phase change characteristics exhibite vertically in the weir depositional profile reflect that the weir has undergone the evolutionary process of formation, deposition and outburst, and that the landslide has locally occurred multi-phase sliding characteristics. The formation mechanism of the Hetaoping landslide dam is divided into four stages, that is unloading rebound stage → dumping deformation stage → dumping expansion fracture stage → landslide formation plug river stage.

To explore the emerging research field of cross-border e-commerce, a bibliometric approach was adopted to conduct a comprehensive analysis of relevant literature on cross-border e-commerce in CNKI. The analysis covered the publication trends of cross-border e-commerce, the cooperation among major research institutions and core authors, as well as the current research hotspots and frontier shifts. The study finds that the research process of cross-border e-commerce can be divided into three stages such as initial sprouting, vigorous development and mature optimization. During this period, although some research institutions and authors have initially formed a cooperation network, the depth and breadth of cooperation still need to be improved. The research focus has gradually shifted from topics such as cross-border logistics and the Belt and Road Initiative to areas such as the digital economy, digital trade and expanded opening up. Future research on cross-border e-commerce should focus on areas such as the digital economy, digital trade and expanded opening up, and strengthen cross-university and cross-regional cooperation to enhance the innovation capacity of research.

The multi-stage CONWIP system is a production method that combines push and pull strategies, effectively reducing inventory costs while meeting customer demand. Focusing on the number of buffers, buffer locations and buffer capacity sizes in a multi-stage tandem CONWIP system, With the objective of minimizing the sum of buffer establishment costs, semi-finished product inventory costs, work-in-process inventory costs, and finished product stockout costs, a corresponding mathematical model was constructed. The model was solved using a genetic algorithm combined with simulation. The simulation results indicate that the inventory costs of this system are lower than the Kanban system. A new perspective and solution isprovided for addressing buffer design in multi-stage tandem production CONWIP systems.