The impact of a progressive personal income tax scale on reducing income inequality: comparative analysis

Background: The tax system of the Russian Federation is guided by the principles of unity, mobility and stability, multiple forms of taxes, one-time taxation, equity and equality. However, criticisms of the existing tax systems are a common trend in many countries. They specifically concern inequitable and unstable tax laws, vague language used in them, tax illiteracy and poor tax discipline, lack of tax exemptions for certain categories of taxpayers; all these problems are frequently cited by tax system researchers in their papers. Objective: This research aims to compare the performance of countries using a progressive taxation scale in Russia and countries of Latin America. Methods: The article analyzes the impact of personal income tax rates on the level of income inequality and the effectiveness of tax systems in Russia and Latin American countries (Argentina, Uruguay, Colombia and Ecuador) in reducing social differentiation. The analysis relies on mathematical models of correlation and historical and comparative research methods. Results: The study compared the results of the effectiveness evaluation of tax systems in solving the problem of reducing income inequality, which can be used in the development of fiscal policy measures aimed at reducing social tension in society. Conclusion: The article concludes that the taxation of individuals has a significant impact on the level of income inequality, while the progressive scale of taxation of personal income can be an effective tool for reducing social differentiation in the countries under study

Positron annihilation spectroscopy of vacancy-type defects hierarchy in submicrocrystalline nickel during annealing

Positron annihilation and X-ray diffraction analysis have been used to study submicrocrystalline nickel samples prepared by equal channel angular pressing. In the as-prepared samples the positrons are trapped at dislocation-type defects and in vacancy clusters that can include up to 5 vacancies. The study has revealed that the main positron trap centers at the annealing temperature of deltaT= 20°C-180°C are low-angle boundaries enriched by impurities. At deltaT = 180°C-360°C, the trap centers are low-angle boundaries providing the grain growth due to recrystallization in-situ

The Method of Choosing the Technology for Creating Parallel Special Software With Time Parameterization

Предлагается новый метод выбора технологии создания параллельной программы, который базируется на том, что написанный один раз параллельный программный код может быть выполнен разными технологиями параллельного программирования в зависимости от задач, параметров цикла и имеющейся временной статистики предыдущих запусков. При этом в процессе работы готовой параллельной программы может применяться один из методов распараллеливания. Используя теорему Байеса переходим от априорных распределений на неизвестную величину к апостериорным распределениям. Имеем полную группу несовместных событий, если нам неизвестны их вероятности до опыта, они равновероятны. В результате опыта появляется некоторое событие выбора номера технологии и для этого события известны условные вероятности классификационного выбора. Затем производится статистический розыгрыш для определения номера выбранной технологииA new method of choosing the technology for creating a parallel program is proposed, which is based on the fact that a parallel program code written once can be executed by different parallel programming technologies, depending on the tasks, cycle parameters and the available time statistics of previous launches. At the same time, one of the parallelization methods can be used during the operation of a ready-made parallel program. Using Bayes' theorem, we move from a priori distributions of unknown magnitude to a posteriori distributions. We have a complete group of incompatible events, if we do not know their probabilities before the experiment, they are equally probable. As a result of the experiment, a certain technology number selection event appears and conditional probabilities of classification selection are known for this event. Then a statistical drawing is made to determine the number of the selected technolog

Phenological shifts of abiotic events, producers and consumers across a continent

Ongoing climate change can shift organism phenology in ways that vary depending on species, habitats and climate factors studied. To probe for large-scale patterns in associated phenological change, we use 70,709 observations from six decades of systematic monitoring across the former Union of Soviet Socialist Republics. Among 110 phenological events related to plants, birds, insects, amphibians and fungi, we find a mosaic of change, defying simple predictions of earlier springs, later autumns and stronger changes at higher latitudes and elevations. Site mean temperature emerged as a strong predictor of local phenology, but the magnitude and direction of change varied with trophic level and the relative timing of an event. Beyond temperature-associated variation, we uncover high variation among both sites and years, with some sites being characterized by disproportionately long seasons and others by short ones. Our findings emphasize concerns regarding ecosystem integrity and highlight the difficulty of predicting climate change outcomes. The authors use systematic monitoring across the former USSR to investigate phenological changes across taxa. The long-term mean temperature of a site emerged as a strong predictor of phenological change, with further imprints of trophic level, event timing, site, year and biotic interactions.Peer reviewe

Chronicles of nature calendar, a long-term and large-scale multitaxon database on phenology

We present an extensive, large-scale, long-term and multitaxon database on phenological and climatic variation, involving 506,186 observation dates acquired in 471 localities in Russian Federation, Ukraine, Uzbekistan, Belarus and Kyrgyzstan. The data cover the period 1890-2018, with 96% of the data being from 1960 onwards. The database is rich in plants, birds and climatic events, but also includes insects, amphibians, reptiles and fungi. The database includes multiple events per species, such as the onset days of leaf unfolding and leaf fall for plants, and the days for first spring and last autumn occurrences for birds. The data were acquired using standardized methods by permanent staff of national parks and nature reserves (87% of the data) and members of a phenological observation network (13% of the data). The database is valuable for exploring how species respond in their phenology to climate change. Large-scale analyses of spatial variation in phenological response can help to better predict the consequences of species and community responses to climate change.Peer reviewe

Recent updates on the Maser Monitoring Organisation

The Maser Monitoring Organisation (M2O) is a research community of telescope operators, astronomy researchers and maser theoreticians pursuing a joint goal of reaching a deeper understanding of maser emission and exploring its variety of uses as tracers of astrophysical events. These proceedings detail the origin, motivations and current status of the M2O, as was introduced at the 2021 EVN symposium