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

Observation of microbial carbonate build-ups growing at methane seeps near the upper boundary of the gas-hydrate stability zone in the Black Sea

Extensive dredge sampling carried out in May-June 2004 in the deeper part of the Dnepr paleo-delta area (NW Black Sea) yielded for the first time chimney-shaped carbonate microbial build-ups, which occur at methane seeps close to upper boundary of the gas-hydrate stability zone (~ 700 m). Carbonate samples taken with a benthic trawl represent fragments of the uppermost, middle and lowest parts of the build-up; they are similar morphologically to those found previously at the shallower and deeper methane seeps in the Black Sea. At the same time, the perforated, plate-like carbonates in the lowest parts of the build-up provide first indications that gas channels are formed during the earliest growth phase of these microbial structures. Stable carbon isotope analyses of the carbonates from the uppermost fragments gave the 5I3C values ranging from -33.7 to -36.6 %o, while the 813C values of the lowest fragments are significantly lighter, varying between -42.0 and -44.6 %o. Oxygen isotopic values also show differences between the samples from the uppermost part of the build-ups, which are composed of a mixture of aragonite and Mg-calcite (5180 = 0.7 to 0.94 %o), and the only Mg-calcite cemented thin slabs of lowest carbonates (5180 = 1.35 to 1.57 96o). The isotope data for carbon and oxygen suggests that carbonates formed as a result of anaerobic microbiological oxi­dation of methane supplied as a shallower-sourced fluid component from below. The difference in 513C and 5I80 values found in the upper and lowest parts of the build-ups may indicate that more carbon derived from seawater and less hydrate water are involved to the chimney formation during its growth, but this may be also a record of the long-term changes in the near-bottom environments related to evolution of salinity, temperature and anoxic conditions in the Black Sea

STABILITY OF WHEELED VEHICLES AS COMPLEX OPERATIONAL PROPERTIES

Different views on the definition of «stability of wheeled vehicles» are considered and the author’s own definition is offered. A version of the structure of stability properties as a complex op-erational property is offered

Определение действительной налоговой обязанности по налогу на доходы физических лиц: анализ правоприменения

The subject. Currently, the courts are actively using a new term - "valid tax liability", or "the actual amount of tax liabilities". This term is the result of the activities of judicial authorities, however, judicial practice on determining the actual tax liability for personal income tax is only being formed and is unstable. Therefore, the subject of the study of this article is a comprehensive analysis of law enforcement practice in the field of determining the actual tax liability of individuals for personal income tax.Purpose of the study is to dare to solve the enforcement problems that arise when determining the actual tax liability of individuals for personal income tax.The methodology. The authors uses the formally legal interpretation of Russian legislation, comparative analysis of Russian and European literature as regards the determination of a valid tax liability.The main results, scope of application. The authors analyzed the concept of "valid tax liability", and also studied the problems of determining the actual tax liability in the context of the law enforcement practice of the Supreme Court of the Russian Federation. Based on law enforcement practice, the main problems in determining the actual tax liability are highlighted, to which the authors attribute the incorrect qualification of the object of taxation, the incorrect qualification of the nature of the taxpayer's activity and its status, as well as the incorrect determination of the taxpayer's tax base. The article also touches on the main problems in the reimbursement of the amount of overpaid personal income tax.Conclusions. When determining the taxpayer's actual tax obligation to pay personal income tax, the tax authorities are guided by a "pro-budget" goal, seeking to increase the tax base due to incorrect qualification of the taxable object, the status of the taxpayer, or questioning the nature of its activities, which leads to the formation of arrears and forms the composition of an administrative offense.In an effort to restore their violated rights, an honest taxpayer goes to court for protection, where, unfortunately, in the vast majority of cases, they face the formal approach of the courts, which do not reveal either the economic essence of the dispute or properly consider the circumstances of a particular case. Taking into account the above circumstances, the authors draw conclusions about the existence of legal gaps in the system of Russian law in the field of taxation, which they propose to fill by fixing the concept of "valid tax obligation" in the relevant Resolution of the Plenum of the Supreme Court of the Russian Federation. As an example of such replenishment, the authors propose to supplement paragraph 7 of the Resolution of the Plenum of the Supreme Commercial Court of the Russian Federation of October 12, 2006 No. 53 "On the assessment by arbitration courts of the validity of the taxpayer's receipt of tax benefits", indicating the need to establish a valid tax obligation of the taxpayer, including personal income tax.Рассматриваются правовые проблемы, возникающие при определении действительной налоговой обязанности налогоплательщиков по налогу на доходы физических лиц. Анализируется активно формируемая судебная практика, ключевую роль в которой играют акты Судебной коллегии по административным делам Верховного Суда РФ как наиболее компетентного органа, правомочного разрешать данные вопросы.Предлагается закрепить понятие «действительная налоговая обязанность» в профильном постановлении Пленума Верховного Суда РФ, указав судам на необходимость выявлять в каждом конкретном случае экономическую суть отношений по исчислению налога на доходы физических лиц

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

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

Microbial carbonate build-ups at methane seeps near the upper boundary of the gas-hydrate stability zone in the Black Sea: results of EU project CRIMEA

Extensive dredging carried out in May-June 2004 in the deeper parts of the Dnepr paleo-delta area (NW Black Sea) yielded for the first time chimney-shaped carbonate microbial build-ups, which occur at methane seeps close to upper boundary of the gas-hydrate stability zone (~ 700 m). Carbonate samples taken with a benthic trawl represent fragments of the uppermost, middle and lowest parts of the build-up, which are similar to those found previously at the shallower and deeper methane seeps in the Black Sea. At the same time, the holed, plate-like carbonates in the lowest parts of the build-up provide first indications that gas channels are formed during the earliest growth phase of these microbial structures. Stable carbon isotope analyses of the carbonates from the uppermost fragments gave the d13C values ranging from -33.7 to -36.6 pro mil, while the d13C values of the lowermost fragments are significantly lighter, varying between -42.0 and -44.6 pro mil. Both these types of carbonates indicate that a major portion of the carbonate carbon originates from bacterial oxidation of the seeping methane. Oxygen isotopic values also show differences between the more irregular and porous samples from the uppermost part of the build-up, which are composed of a mixture of aragonite and Mg-calcite (d18O = 0.7 to 0.94 pro mil, and the only Mg-calcite cemented thin slabs of lowermost carbonates (d18O = 1.35 to 1.57 pro mil. The difference in d13C/d18O ratio found in the upper and lower parts of the build-up may reflect the changing of the water temperature and salinity during the chimney growth