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

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

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

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

The Comparative Analysis of Neutrons Properties of the Nuclear Fuel Produced by the Westinghouse and the TVEL for the Reactors VVER-1000 by Code SERPENT

In this paper, we analyze the impact on isotopic composition of spent nuclear fuel VVER-1000, due to various operational conditions, such as concentration of boric acid dissolved in water, the temperature of the fuel, and others. In addition, the impact that is caused by the technological allowances applied while manufacturing fuel assemblies that were analyzed by the mass fuel and its enrichment. The calculations were performed on models of the fuel assemblies of reactor VVER-1000. The basis was taken of a typical fuel Assembly of the Russian TVEL suppliers and the new fuel assemblies of the American company Westinghouse.

Time to (finally) acknowledge that fish have emotionality and pain

The increasing work using fish as a model organism calls for a better understanding of their sentience. While growing evidence suggests that pain and emotionality exist in zebrafish, many deniers continue to ignore the evidence. Here we revisit the main conceptual breakthroughs in the field that argue clearly for pain and emotionality. We call for an end to denial and a focus on studying the mechanisms of fish pain and emotionality, and their translational relevance to human conditions

Proton-3^{3}He elastic scattering at low energies

We present new accurate measurements of the differential cross section $\sigma(\theta)$ and the proton analyzing power $A_{y}$ for proton-$^{3}$He elastic scattering at various energies. A supersonic gas jet target has been employed to obtain these low energy cross section measurements. The $\sigma(\theta)$ distributions have been measured at $E_{p}$ = 0.99, 1.59, 2.24, 3.11, and 4.02 MeV. Full angular distributions of $A_{y}$ have been measured at $E_{p}$ = 1.60, 2.25, 3.13, and 4.05 MeV. This set of high-precision data is compared to four-body variational calculations employing realistic nucleon-nucleon (NN) and three-nucleon (3N) interactions. For the unpolarized cross section the agreement between the theoretical calculation and data is good when a $3N$ potential is used. The comparison between the calculated and measured proton analyzing powers reveals discrepancies of approximately 50% at the maximum of each distribution. This is analogous to the existing ``$A_{y}$ Puzzle'' known for the past 20 years in nucleon-deuteron elastic scattering.Comment: 22 pages, 9 figures, to be published in Physical Review C, corrected reference 4

Non-dissipative drag of superflow in a two-component Bose gas

A microscopic theory of a non-dissipative drag in a two-component superfluid Bose gas is developed. The expression for the drag current in the system with the components of different atomic masses, densities and scattering lengths is derived. It is shown that the drag current is proportional to the square root of the gas parameter. The temperature dependence of the drag current is studied and it is shown that at temperature of order or smaller than the interaction energy the temperature reduction of the drag current is rather small. A possible way of measuring the drag factor is proposed. A toroidal system with the drag component confined in two half-ring wells separated by two Josephson barriers is considered. Under certain condition such a system can be treated as a Bose-Einstein counterpart of the Josephson charge qubit in an external magnetic field. It is shown that the measurement of the difference of number of atoms in two wells under a controlled evolution of the state of the qubit allows to determine the drag factor.Comment: 13 pages, 3 figures. This preprint is extended and substantially revised variant of related preprint cond-mat/040456