With the advent of the big data era, the amount of various types of data is growing exponentially. Technologies such as big data, cloud computing, and artificial intelligence have achieved unprecedented development speed, and countries, regions, and multiple fields have included big data technology in their key development strategies. Big data technology has been widely applied in various aspects of society and has achieved significant results. Using data to speak, analyze, manage, make decisions, and innovate has become the development direction of various fields in society. Taxation is the main form of China’s fiscal revenue, playing an important role in improving the national economic structure and regulating income distribution, and is the fundamental guarantee for promoting social development. Re examining the tax administration of tax authorities in the context of big data can achieve efficient and reasonable application of big data technology in tax administration, and better serve tax administration. Big data technology has the characteristics of scale, diversity, and speed. The effect of tax big data on tax collection and management is becoming increasingly prominent, gradually forming a new tax collection and management system driven by tax big data. The key research content of this article is how to organically combine big data technology with tax management, how to fully leverage the advantages of big data, and how to solve the problems of insufficient application of big data technology, lack of data security guarantee, and shortage of big data application talents in tax authorities when applying big data to tax management.

The distress of commercial companies is considered one of the most critical stages leading to the liquidation and termination of the business. This danger increases in the context of poor management, stagnation, and the occurrence of crises and external circumstances that affect the company’s ability to cope. Rules regarding financial restructuring of distressed commercial companies may be regarded as the most prominent legal framework adopted by Emirati, Kuwaiti and French legislators to address the instability and distress of commercial enterprises and to provide solutions to mitigate the risk of bankruptcy and liquidation. It is a preventive measure aimed at reaching an agreement between the debtor and creditors to resolve the disturbances or difficulties faced by the company, which may affect its obligations to others. Therefore, financial restructuring is considered a mean of prevention and rescue for commercial companies, and the success of this rescue is linked to the debtor’s cooperation and seriousness in overcoming such issue.

Real estate appraisal standards provide guidelines for the preparation of reliable valuations. These standards emphasize the central role of market data collection in market-oriented valuation methodologies such as the Market Comparison Approach (MCA), which is the most commonly used. The objective of this study is to highlight the difficulties in data finding, as well as the gap between the standards and the actual appraisal practices in Italy. Thus, a detailed comparison was made between the real estate data considered necessary by the standards and those ones reasonably detectable by appraisers, showing that some important market information is not reachable due to legal, technical and economic factors. Finally, a case study is presented in which the actual appraisal of a residential property is schematically described to support what is claimed with the research question and thus the degree of uncertainty around an estimate judgment.

The paper analyzes the corporate carbon emissions and GDP contributions of the top ten companies by turnover for 2020–2023 in Germany, South Korea, China and the United Kingdom. Focusing on Scope 1, 2, and 3, the study explores the contribution of these companies to carbon intensity across different sectors and economies. The analysis shows that there are significant gaps in carbon efficiency, with the UK’s and Germany’s firms emitting the lowest emissions per unit of GDP contribution, followed by China and South Korea. Additionally, the study further examines the impact of Economic Policy Uncertainty on both firm carbon intensity and economic productivity. While EPU is positively associated with GDP contributions, its impact on emissions is nuanced. Firms apparently respond to policy uncertainty by increasing energy efficiency in direct (Scope 1) and energy-related (Scope 2) emissions but find it more difficult to manage supply chain emissions (Scope 3) in that case. The results point out the critical role of comprehensive ESG reporting frameworks in enhancing transparency and addressing Scope 3 emissions, which remain the largest and most volatile component of corporate carbon footprints. The paper then emphasizes the importance of standardized ESG reporting and bespoke policy intervention for promoting sustainability, especially in carbon-intensive industries. This research contributes to the understanding of how industrial and policy frameworks affect carbon efficiency and economic growth in different national contexts.

Scientists have harnessed the diverse capabilities of nanofluids to solve a variety of engineering and scientific problems due to high-temperature predictions. The contribution of nanoparticles is often discussed in thermal devices, chemical reactions, automobile engines, fusion processes, energy results, and many industrial systems based on unique heat transfer results. Examining bioconvection in non-Newtonian nanofluids reveals diverse applications in advanced fields such as biotechnology, biomechanics, microbiology, computational biology, and medicine. This study investigates the enhancement of heat transfer with the impact of magnetic forces on a linearly stretched surface, examining the two-dimensional Darcy-Forchheimer flow of nanofluids based on blood. The research explores the influence of velocity, temperature, concentration, and microorganism profile on fluid flow assumptions. This investigation utilizes blood as the primary fluid for nanofluids, introducing nanoparticles like zinc oxide  and titanium dioxide (. The study aims to explore their interactions and potential applications in the field of biomedicine. In order to streamline the complex scheme of partial differential equations (PDEs), boundary layer assumptions are employed. Through appropriate transformations, the governing partial differential equations (PDEs) and their associated boundary conditions are transformed into a dimensionless representation. By employing a local non-similarity technique with a second-degree truncation and utilizing MATLAB’s built-in finite difference code (bvp4c), the modified model’s outcomes are obtained. Once the calculated results and published results are satisfactorily aligned, graphical representations are used to illustrate and analyze how changing variables affect the fluid flow characteristics problems under consideration. In order to visualize the numerical variations of the drag coefficient and the Nusselt number, tables have been specially designed. Velocity profile of -blood and -blood decreases for increasing values of  and , while temperature profile increases for increasing values of  and . Concentration profile decreases for increasing values of , and microorganism profile increases for increasing values of . For rising values of  and  the drag coefficient increases and the Nusselt number decreases for rising values of  and  The model introduces a novel approach by conducting a non-similar analysis of the Darchy-Forchheimer bioconvection flow of a two-dimensional blood-based nanofluid in the presence of a magnetic field.