Optimization of Methodological Support of the Tax Benefits Implementation in the Regions: the Practice of the Perm Territory

In the article, the problem of the methodological process support of regional tax benefits is reviewed. The method of tax benefits assessment, accepted in Perm Region, was chosen as an analysis object because the relatively long period of application of benefits has allowed to build enough statistics base. In the article, the reliability of budget, economic, investment, and social effectiveness assessments of application benefits, based on the Method, is investigated. The suggestions of its perfection are formulated

Damped Topological Magnons in the Kagom\'{e}-Lattice Ferromagnets

We demonstrate that interactions can substantially undermine the free-particle description of magnons in ferromagnets on geometrically frustrated lattices. The anharmonic coupling, facilitated by the Dzyaloshinskii-Moriya interaction, and a highly-degenerate two-magnon continuum yield a strong, non-perturbative damping of the high-energy magnon modes. We provide a detailed account of the effect for the $S=1/2$ ferromagnet on the kagom\'e lattice and propose further experiments.Comment: 4.5 p + 4 figs main, 8 p + 16 figs supplemental, typos correcte

Geometric Constructions Underlying Relativistic Description of Spin on the Base of Non-Grassmann Vector-Like Variable

Basic notions of Dirac theory of constrained systems have their analogs in differential geometry. Combination of the two approaches gives more clear understanding of both classical and quantum mechanics, when we deal with a model with complicated structure of constraints. In this work we describe and discuss the spin fiber bundle which appeared in various mechanical models where spin is described by vector-like variable

Frenkel electron on an arbitrary electromagnetic background and magnetic Zitterbewegung

We present Lagrangian which implies both necessary constraints and dynamical equations for position and spin of relativistic spin one-half particle. The model is consistent for any value of magnetic moment $\mu$ and for arbitrary electromagnetic background. Our equations coincide with those of Frenkel in the approximation in which the latter have been obtained by Frenkel. Transition from approximate to exact equations yields two structural modifications of the theory. First, Frenkel condition on spin-tensor turns into the Pirani condition. Second, canonical momentum is no more proportional to velocity. Due to this, even when $\mu=1$ (Frenkel case), the complete and approximate equations predict different behavior of particle. The difference between momentum and velocity means extra contribution into spin-orbit interaction. To estimate the contribution, we found exact solution to complete equations for the case of uniform magnetic field. While Frenkel electron moves around the circle, our particle experiences magnetic {\it Zitterbewegung}, that is oscillates in the direction of magnetic field with amplitude of order of Compton wavelength for the fast particle. Besides, the particle has dipole electric moment.Comment: 20 pages, 1 figure, close to published versio