Application of Hexagonal Conceptual Model for Solving Problem of Synchronization By Visual Designing of Complex Systems

In this article, solutions in the field of synchronous technology of the computer-aided design of complex systems on the example of the integral structure are discussed. The main attention is paid to the methods of conceptual and functional and logical design using the tools of visual presentation. The data transfer problem between the levels of design models have been analyzed. To synchronize design models at the system level, a hexagonal conceptual model is proposed for the visual presentation of information about the integrated structures and the VI-XML language – for the implementation of the synchronous modeling environment

Measurement of low turbulence levels with a thermoanemometer

The trend for decreasing the drag of aircraft is retention of laminar flow in the boundary layer over a large portion of the surface. The laminar boundary layer was studied in a low turbulence wind tunnel for low subsonic velocities. The method used and results of measurements of very low levels of turbulence are presented. Measurements were performed by a constant-resistance thermoanemometer

DELPHES 3, A modular framework for fast simulation of a generic collider experiment

The version 3.0 of the DELPHES fast-simulation is presented. The goal of DELPHES is to allow the simulation of a multipurpose detector for phenomenological studies. The simulation includes a track propagation system embedded in a magnetic field, electromagnetic and hadron calorimeters, and a muon identification system. Physics objects that can be used for data analysis are then reconstructed from the simulated detector response. These include tracks and calorimeter deposits and high level objects such as isolated electrons, jets, taus, and missing energy. The new modular approach allows for greater flexibility in the design of the simulation and reconstruction sequence. New features such as the particle-flow reconstruction approach, crucial in the first years of the LHC, and pile-up simulation and mitigation, which is needed for the simulation of the LHC detectors in the near future, have also been implemented. The DELPHES framework is not meant to be used for advanced detector studies, for which more accurate tools are needed. Although some aspects of DELPHES are hadron collider specific, it is flexible enough to be adapted to the needs of electron-positron collider experiments.Comment: JHEP 1402 (2014

Модель гибкого налогового администрирования и налоговый комплайенс

The subject. The author studies models of tax administration.The purpose of the article is to confirm or refute hypothesis that successful tax administration strategy consists a balanced combination of tax enforcement measures and positive incentives.The methodology of the study includes content analysis of the scientific papers prepared by European and American lawyers and economists.The main results, scope of application. Tax compliance is an essential component of a wellfunctioning tax system. The forms and methods by which states ensure tax compliance, and taxpayers try to avoid paying taxes, change significantly over time, due to the modernization of tax policy, changes in the alignment and transformation of economic forces, institutions, norms and technologies, Historically, tax relations have always been strictly vertical and hierarchical, relying on administrative-command methods of tax administration, and also characterized by retrospective tax audits and the threat of imposing harsh sanctions to ensure tax compliance. The one-sided nature and lack of flexibility of such a model, limited by the triad of regulatory instruments “obligation – control – responsibility”, was initially subjected to comprehensive criticism in the scientific community.Revolutionary transformations in public administration practice have an impact on all aspects of tax interactions, including tax compliance and tax administration. The global trend lies in the understanding that tax administration, in essence, should be expressed not in the confrontation between taxpayers and tax authorities, but in their dialogue, interaction and cooperation.The flexible tax administration model is based on new approaches to public administration based on a shift in emphasis from coercion to persuasion, from rigidity to flexibility, from “reactivity” to “proactivity”, from “influence” to “interaction” between managers and those controlled. Today, fiscal authorities are encouraged to adhere to a «cooperative approach» in dealing with taxpayers, based on principles such as dialogue, mutual understanding, impartiality, reciprocity, transparency, compromise and flexible response. At the same time, law-abiding behavior should be encouraged in every possible way, and unlawful behavior should be subject to increased discouragement.The doctrine of flexible tax administration advocates the development of trust in the relationship between taxpayers and tax authorities, offering the latter a wide range of tools to ensure tax compliance, and not limited to control and sanctions. The main mission of the state is to encourage taxpayers to partner with fiscal authorities and to voluntary compliance.For any state, the most desirable situation is the voluntary fulfillment of tax obligations by all participants in tax interactions, which makes it possible to minimize the size of the tax gap. Both persuasion and coercion as methods of tax administration have their pros and cons. Therefore, the key to a successful tax administration strategy is not abandoning one method in favor of another, but combining them in a balanced manner so that both methods cumulatively complement each other.Conclusions. In order to effectively increase the level of tax compliance, it is necessary to use a comprehensive tax-legal, organizational and informational toolkit, including both tax enforcement measures demonstrating the tax administration's determination to ensure tax compliance on the part of tax violators, and measures of positive incentives and rewards oriented for service support of law-abiding and conscientious taxpayers.Отмечается, что глобальный тренд современной налоговой политики заключается в понимании того, что налоговое администрирование по своей сути должно выражаться не в противостоянии налогоплательщиков и налоговых органов, но в их диалоге, взаимодействии и сотрудничестве. Фискальным органам рекомендуется придерживаться «сотруднических подходов» во взаимоотношениях с налогоплательщиками, основываясь на диалоге, взаимопонимании, беспристрастности, транспарентности и гибком реагировании. При этом законопослушное поведение должно всячески поощряться, неправомерное – подвергаться усиленному дестимулированию. И убеждение, и принуждение как методы налогового администрирования имеют свои плюсы и минусы. Поэтому ключ к успешной стратегии налогового администрирования – не отказ от одного метода в пользу другого, но их сбалансированное комбинирование, чтобы оба метода кумулятивно дополняли друг друга

Calculation of equatorial currents

Many calculations of the stationary and seasonal currents in the nonequatorial regions of the oceans have been done using an earlier model published by Sarkisyan (1969). The references list several new publications in this series (Bulatov et al.; Demin, 1975). The detailed analysis and survey of the diagnostic calculations were published recently in English (Sarkisyan, 1977)...

Организационно-правовые формы и отличия административно-правового статуса территориальных органов федеральных органов исполнительной власти Российской Федерации

The subject of the study is the norms of administrative legislation regulating the territorial features of public administration in Russia. The chosen topic receives a certain update against the background of the formation of the definition of "system of public authority", which is not fully covered at the doctrinal level. The purpose of the study is to assess the current state of legal regulation of the activities of territorial bodies of federal executive bodies. In the context of the functioning of the power vertical, there is a need to unify their administrative and legal status, since the unity of the public authority system is the achieved result of the constitutional reform of 2020. Methodology and research methods. As the basis of the research methodology, the author chose the formal legal method, based on the established principles of dialectical cognition. With its help, the non-transparency of the organization of territorial bodies exercising the fullness of state administration in the subjects of the federation was revealed. The main scientific results of the study are built around the hypothesis of excessive institutionalization of the territorial and central divisions of the executive authorities with the priority of subordinate legal regulation. It has been proved that in this case, both the efficiency of public administration and the trust in public law institutions on the part of civil society may decrease. Conclusions. Based on the legal nature of the territorial bodies of the federal executive authorities, it can be concluded that they are in hierarchical subordination, but at the same time they are endowed with the full implementation of the powers attributed by law to their jurisdiction. In the absence of a single normative act that would detail the constitutional foundations for the exercise of public authority, most of them are established in the manner prescribed by the normative act issued by the entity that manages the activities of the relevant federal executive authority. This practice has hidden defects that reduce the effectiveness of public administration. The best way to create a transparent mechanism of public administration is to abandon the practice of legal regulation of the administrative and legal status of the territorial bodies of federal executive authorities by by-laws. By-laws may have a certain potential in terms of the distribution of powers within the structure of the territorial body of the federal executive authority, however, “status” norms should be present in the provisions of a separate federal law regulating the procedure for the establishment, transformation and liquidation of the territorial bodies of the federal executive authority.Исследуются нормы действующего административного законодательства, на основании которых в перспективе возможно совершенствование организационно-правовых форм деятельности территориальных органов федеральных органов исполнительной власти. Предметом анализа избран дисбаланс в правовом регулировании их административно-правового статуса, вследствие которого управленческая деятельность становится нетранспарентной. Обосновано, что модернизация деятельности органов публичной власти требует формирования унифицированной структуры территориальных подразделений федеральных органов исполнительной власти, определенной законом, а не подзаконными актами. Приводятся рекомендации по оптимизации структуры вертикали исполнительной власти, адекватные современной социально-экономической ситуации

Topochemical differences in the amount of RNA in the motoneurons of the spinal chord in hypoxia and hypokinesia

Reactions to hypoxia and hypoknesia were compared by measuring charges in the amount of ribonucleic acid (RNA) in the cytoplasm of neurons of the intumescentia cervicalis and lumbalis. Animals were subjected to hypoxia, hypokinesia and both combined and a control group to neither. A total of two groups of motoneurons were compared, one innervating the respiratory musculature, the other the musculature of the lower extremities, so that hypoxic hypoxia would probably affect the first group primarily and hypokinesia the second. Results indicate that neither affect the amount of RNA in the neurons of the first group but a significant increase is noted in neurons of the second group. Other significant results are reported