Explicit Evidence Systems with Common Knowledge

Justification logics are epistemic logics that explicitly include justifications for the agents' knowledge. We develop a multi-agent justification logic with evidence terms for individual agents as well as for common knowledge. We define a Kripke-style semantics that is similar to Fitting's semantics for the Logic of Proofs LP. We show the soundness, completeness, and finite model property of our multi-agent justification logic with respect to this Kripke-style semantics. We demonstrate that our logic is a conservative extension of Yavorskaya's minimal bimodal explicit evidence logic, which is a two-agent version of LP. We discuss the relationship of our logic to the multi-agent modal logic S4 with common knowledge. Finally, we give a brief analysis of the coordinated attack problem in the newly developed language of our logic

Asymptotic normalization coefficients for mirror virtual nucleon decays in a microscopic cluster model

It has been suggested recently (Phys. Rev. Lett. 91, 232501 (2003)) that charge symmetry of nucleon-nucleon interactions relates the Asymptotic Normalization Coefficients (ANCs) of proton and neutron virtual decays of mirror nuclei. This relation is given by a simple analytical formula which involves proton and neutron separation energies, charges of residual nuclei and the range of their strong interaction with the last nucleon. Relation between mirror ANCs, if understood properly, can be used to predict astrophysically relevant direct proton capture cross sections using neutron ANCs measured with stable beams. In this work, we calculate one-nucleon ANCs for several light mirror pairs, using microscopic two-, three- and four-cluster models, and compare the ratio of mirror ANCs to the predictions of the simple analytic formula. We also investigate mirror symmetry between other characteristics of mirror one-nucleon overlap integrals, namely, spectroscopic factors and single-particle ANCs.Comment: 12 pages, submitted to Phys. Rev.

On stress/strain state in a rotating disk

In the framework of mechanics of continuum bodies, the problem of stress/strain state in a high-speed rotating disk of constant thickness has been considered. The material of the disk is assumed to be homogeneous, elastic/perfectly-plastic. In the plastic zone, the stresses and plastic strains are related by some associated law similar to the one employed in deformation theory of plasticity. The general algorithm of the solution covers any smooth plasticity function. At some steps of the algorithm, it is possible to get analytical expressions, particularly, for the quadratic Mises yield criterion. For the given model, the notion of control parameters (external and internal) has been introduced. The allowable boundaries of external parameters have been defined as well. For some states of the disk, the coherent values of external parameters have been obtained. The results are represented graphically to show various states of the disk. The usage of piecewise plasticity functions has been briefly discussed. The results obtained can be used in preliminary engineering design and related numerical codes.info:eu-repo/semantics/publishedVersio

The role of chromosome-nuclear envelope attachments in 3D genome organization

Chromosomes are intricately folded and packaged in the cell nucleus and interact with the nuclear envelope. This complex nuclear architecture has a profound effect on how the genome works and how the cells function. The main goal of review is to highlight recent studies on the effect of chromosome–nuclear envelope interactions on chromatin folding and function in the nucleus. The data obtained suggest that chromosome–nuclear envelope attachments are important for the organization of nuclear architecture in various organisms. A combination of experimental cell biology methods with computational modeling offers a unique opportunity to explore the fundamental relationships between different aspects of 3D genome organization in greater details. This powerful interdisciplinary approach could reveal how the organization and function of the genome in the nuclear space is affected by the chromosome–nuclear envelope attachments and will enable the development of novel approaches to regulate gene expression

Налогообложение доходов физических лиц в контексте проблем социальной справедливости

The subject. The leading position of the personal income tax in most countries is due to a number of circumstances. First, it is a personal tax, the object of which is the income actually received by the payer, and not the estimated average income that could be received in specific economic conditions. Second, income tax allows to maximize the implementation of the basic principles of taxation - universality and uniformity. In recent decades, national regimes of personal income taxation regimes have been actively developed both in foreign countries and in Russia.Purpose of the study. The article shows the results of analysis of the framework of personal income taxation in the Russian Federation in the context of the principle of the social fairness. Dealing with selected provisions of the national legislation of European countries and Russia the article shows that elements of progressive taxation can be applied only in particular aspects. The proposals of taxation of rich taxpayers are also brought into light. Methodology. The research was carried out with the application of the formally legal interpretation of legal acts as well as the comparative analysis of Russian and European legal literature. Structural and systemic methods are also the basis of the research,The main results. After studying the European experience of personal income taxation the authors come to the conclusion that some of the ideas described can be transferred to the Russian tax legislation, but this should be done with caution. It is not necessary to introduce a progressive tax system in its pure form in the Russian Federation, but it is worth considering options for switching to a dualistic system. The authors believe that the elements of borrowing foreign experience should be aimed rather at a fair distribution of benefits, for example, through rules that fix tax benefits.Conclusions. The following proposals can be formulated to improve the legal regulation of personal income taxation in the Russian Federation: the distinction between taxation of taxpayers with ultra-high incomes and those with minimal incomes should be based not on the income criterion, but on the expenditure criterion; to establish a non-taxable minimum in the amount of the minimum wage, which will ensure tax fairness for taxpayers with lower-average incomes; to review the criteria of taxation of luxury vehicles, raising the border separating the mass and premium segments of the Russian car market by at least two times - up to 6 million rubles. The best solution would be to abolish the vehicle tax and impose an increased excise tax on fuel and lubricants for personal transport.Рассматривается правовое регулирование налогообложения доходов физических лиц в Российской Федерации в контексте проблем социальной справедливости. На основании сравнительного анализа опыта стран ЕС и ОЭСР делается вывод о том, что элементы заимствования зарубежного опыта должны быть нацелены скорее на справедливое распределение благ, например с помощью норм, закрепляющих налоговые льготы. Ставки налога должны быть максимально эффективными, обеспечивать принципы определенности и справедливости налогообложения. Кроме того, результаты сравнительного анализа опыта государств - членов ЕС показывают неэффективность прогрессивной шкалы подоходного налогообложения как инструмента борьбы с социальным неравенством. По итогам исследования сделан вывод о том, что за основу разграничения налогообложения налогоплательщиков со сверхвысокими доходами и с минимальными доходами необходимо взять не критерий дохода, а критерий расходов

Трансформация правового регулирования налоговых отношений в условиях цифровой экономики

The subject. The modern world is constantly changing, which makes it necessary to update the means and methods of legal regulation of public relations. Moreover, these relations themselves are changing, new areas of public relations are emerging, for which it is necessary to create a legal framework. The sphere of financial and legal regulation is no exception. The most important issue, which has been on the agenda of the international community for several years, is the development of the digital economy. The legal realities of digitalization largely determine what place the Russian economy will occupy in the emerging global digital market. It is necessary to develop a comprehensive legal concept that allows ensuring compliance with the fiscal interests of the state in the context of digital transformation. In this regard, the transformation of tax relations and their legal regulation is particularly important.Purpose of the study. The article is devoted to the transformation of the legal regulation of tax relations in the digital economy. In order for Russian financial and legal regulation to contribute to an effective response to the challenges posed by digitalization, it is necessary to develop a comprehensive legal concept that allows ensuring compliance with the fiscal interests of the state in the context of digital transformation. In this regard, the transformation of tax relations and their legal regulation is of particular importance.Methodology. The research was carried out with the application of the formally legal interpretation of legal acts as well as the comparative analysis of Russian and European legal literature. Structural and systemic methods are also the basis of the research. The main results. The necessity to develop legal solutions in the field of taxation of the digital economy is determined by the focus on legal support for the stability of financial and legal regulation and the principle of certainty of taxation. In these circumstances, it is important to implement the control function of financial law. The need to ensure compliance with the fiscal interests of the state, both at present and in the long term, requires the transformation of essential approaches to the legal regulation of the system of taxes and fees, the principles and elements of taxation, tax administration and tax control. In this regard, it is proposed to provide for special rules for calculating and paying income tax on foreign digital companies and, in parallel, to expand tax incentives for Russian companies.Сonclusions. The authors come to the conclusion that the actual scientific task is to develop a methodological position on the directions of reforming the national tax legislation and the international tax doctrine of the Russian Federation in the context of the digital transformation of public relations. According to the results of the study, it is concluded that it is necessary to ensure compliance with the fiscal interests of the state. This requires the transformation of essential approaches to the legal regulation of tax relations, both in the context of determining the appropriate legal forms for regulating the tax base levied in Russia in the context of the emerging digital economy, and for influencing international tax policy in order to use all the advantages provided by international tax cooperation and neutralize the threats caused by international tax competition.Рассматривается трансформация правового регулирования налоговых отношений в условиях цифровой экономики. Актуальной научной задачей объявляется выработка методологической позиции относительно направлений реформирования национального налогового законодательства и международной налоговой доктрины Российской Федерации в условиях цифровой трансформации общественных отношений. По итогам исследования делается вывод о необходимости обеспечения соблюдения фискальных интересов государства, что требует трансформации сущностных подходов к правовому регулированию налоговых отношений как в контексте определения надлежащих правовых форм для регламентации налоговой базы, облагаемой в России, в условиях формирующегося цифрового уклада экономики, так и для воздействия на международную налоговую политику с целью использования всех преимуществ, предоставляемых международной налоговой кооперацией, и нейтрализации угроз, вызываемых международной налоговой конкуренцией. В этой связи предлагается предусмотреть специальные правила исчисления и уплаты налога на прибыль иностранных цифровых компаний и параллельно расширять меры налогового стимулирования российских компаний