The purpose of this study was to explore the problem-solving performance of sixth-grade elementary school students from urban and rural areas and students of different genders in the unit of ratio and proportion, analyzed gender difference and disparity of urban and rural from the entirety and different dimensions of problem-solving performance in this unit. This study adopted paper-and-pencil tests to collect quantitative data. The sample consisted of 125 students from five classes in urban elementary schools in Tainan City and 112 students from eight classes in rural elementary schools in Tainan City. The students were tested by the researcher’s self-edited ""Ratio and Proportion Achievement Test."", and analyzed descriptive statistics, t-test, and two-way ANOVA by statistical software SPSS21.0. Subsequently, analyzed the interaction between urban and rural areas and different genders. The research results are as follows: 1.There was a statistical significance in the performance of urban and rural students from the entirety and the irreducible ratio dimension, but there was no statistical significance in the performance of urban and rural students from the definition of ratio, the definition of proportion, the equivalent ratio ,and the application of the ratio dimensions. 2.There was no statistical significance in the performance of students of different genders from the entirety and different dimensions. 3.There was no significant interaction between students of urban and rural areas and different genders from the entirety and different dimensions performance.vibration and skidding, etc. If the tire is abnormal, if the driver is negligent, it will cause serious harm. Therefore, we design a set of smart tire system, through the measurement of inertial sensing information during tire operation, including: three-axis acceleration, angular velocity, absolute direction, combined with the identification technology of AI algorithm, dynamically detect abnormal tire conditions, and Realize the design of the following IoT platform components: 1. The hardware device installed on the wheel frame can detect abnormal values during tire travel. 2. It has real-time monitoring and abnormal reminders, maintenance suggestions, and a discussion platform for riders, etc. Functional mobile phone application, 3. Based on deep learning neural network technology to identify various tire abnormalities, 4. Establish a cross-platform smart tire web interface for professional fleets to manage parking lots. According to the experimental test results, the AI interpretation accuracy rate of this system is as high as 99.17%.