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Tax is the main source of national and regional income, and the efficiency of tax collection and administration is of great significance to the sustainable development. In order to improve the efficiency of tax collection and administration in the less developed regions of western China due to the slow economic development, the low volume of tax revenue, and the high cost of tax collection and administration, this study extends the two-stage DEA model to the case of asymmetric two-stage efficiency values and analyzes the tax collection and administration efficiency of Yunnan Province by the improved model. The results show that the average value of tax collection and administration efficiency of Yunnan Province in 2020 is 0.944, and the overall efficiency values of tax collection and administration in most of the states and cities are within the range of 0.8–1.0. The overall tax collection and administration efficiency of Yunnan Province is relatively ineffective and can be improved. This study also makes relevant suggestions on how to improve the efficiency of organizations to promote the sustainable development of regions and the nation. [ABSTRACT FROM AUTHOR]

Bent branches are commonly utilized in cut roses to enhance commercial flower quality through increased nutrient production and biomass. However, the ideal number of bent branches concerning crop water productivity remains unknown. The experiment was conducted in Jinning, Yunnan, in 2022 with total of three growth periods with 1–3 bent branches. Sap flow of a commercial branch was measured using the heat ratio method to assess rose transpiration and crop water productivity during each growth period. Across three harvests, cut roses with three bent branches increased plant height by 87.9% compared to those with one bent branch (217 cm). The Fresh weight of cut roses with three bent branches was 63.6 g shoot−1, 135% more than with one bent branch. The roses with three branches produced 56% more high-grade (grade A and grade B) shoots than in other treatments. Daily transpiration in roses with three bent branches was 4.09 mm d−1 across three harvests, which was 115% higher than in one bent branch. The economic value in three bent branches was 54% higher than in two bent branches and 120% higher than in one bent branch. Crop water productivity in three bent branches across three periods was 14.7 kg m−3, which was 84.7% higher than in two bent branches and 167% than in one bent branch. Our results help farmers to optimize irrigation of cut rose in greenhouse conditions and could be used in improving rose models by quantifying transpiration at crop level. • Determined sap flow and plant transpiration of cutting rose in greenhouse directly. • Number of bent branches of cut rose affected flower yield and quality. • Transpiration and water use efficiency of cut rose differed with the number of bent branches. [ABSTRACT FROM AUTHOR]

Rushan is a traditional dairy product consumed by the Bai people in the Yunnan Province of China, and its production still follows the traditional procedure of backslopping. However, how the microbial composition of raw materials and processing shape the microorganisms in rushan have not been systemically reported. In this study, high-throughput sequencing technique was applied to analyze the microbial compositions of raw milk, fresh rushan, curd whey, acid whey, and dry rushan at the phylum, family, genus, and Lactobacillus species levels. The results indicated that Lactobacillus , Lactococcus , and Streptococcus were dominant genera in rushan, whereas Lactobacillus kefiranofaciens and Lactobacillus helveticus were the 2 abundant species at the Lactobacillus species level. The network analysis indicated that raw milk mainly contributed to the microbial diversity of rushan, whereas acid whey made a great contribution to shaping the relative abundance of microbes in rushan and dramatically increased acid-producing genera, such as Lactobacillus and Acetobacter. The variation in microbial composition led to an increase in the relative abundance of pathways related to energy supply, acid production, fatty acid accumulation, cysteine, methionine, and lysine accumulation. The volatile profile of rushan was rich in esters and acids, and the high relative abundance of Lactobacillus might be associated with reduction of amino acid metabolism, degradation of unpleasant flavored xylene, and accumulation of decanoic, dodecanoic, and tetradecanoic acids in the products. The accumulation of medium long-chain fatty acids might result from the relative abundance of FabF , FabZ , and FabI , particularly from Lactobacillus amylolyticus and Lacticaseibacillus paracasei. [Display omitted] [ABSTRACT FROM AUTHOR]