Мировой опыт и российская практика формирования доходов пенсионной системы: математические приемы оценки

The article is devoted to the methods of revenue formation of the Pension system. Effective functioning of the Pension system in any country depends on the applied methods of revenue formation of the State Pension system. Thus, the problems of the Russian pension system disclosed in the article are caused by the inefficient methods of revenue formation of the Pension Fund of Russia. The theoretical views on conditions that determine the quality of the work of the pension system are reviewed. The methods of revenue formation of State pension systems in different countries of the world and conducted pension reforms are analyzed. The studies evaluating the effectiveness and sustainability of State pension systems usually use mathematical methods and actuarial calculations. Mathematical apparatus applied in the article allowed calculating the formal conditions of balance of the State pension system, considering compliance with the equivalency and compensatory contributions and payments. The publication outlines the mathematical formulas that describe the conditions of equivalence and retribution observance. The study revealed that the methods of revenue formation of State pension systems are social insurance and social security. Social insurance applies the techniques of pension social risks redistributing insurance and social security uses tax tricks redistribution of the National income. The method of social security reduces the motivation of contributors to pay obligatory payments to the State Pension Fund. Therefore, in Russia there is significant evasion. The authors considered using the distribution and accumulation method of revenue formation of the State Pension system. The article demonstrates that, various methods of revenue formation of the State Pension system are actively used in the worldHighlights1. The balance between the pension system revenue and the expenses for pensions is an important characteristics of a national pension systems2. The stability of the pension system based on the distribution method of forming revenue is ensured by the compliance of the insurance premium tariff with the macroeconomic and demographic conditions of the country’s development; the stability of the pension system based on a funded method of forming revenue is ensured by the real annual return of pension savings placed in investment assets3. The Russian pension system is unbalanced due to the significant scale of evasion from the pension insurance contributions4. Mathematical calculations have shown that solving the problems of the Russian pension system is possible by increasing the motivation of citizens and organizations to pay the pension insurance contributions; expand the application of the funded method of pension system revenue formation and ensure a real level of return on the assets of pension savingsFor citation Budko S. A., Fedotov D. Yu. World Experience and Russian Practice of the Pension System’s Revenue Formation: Mathematic Methods of Estimation. Journal of Tax Reform, 2017, vol. 3, no. 3, pp. 199–215. DOI: http://dx.doi.org/10.15826/jtr.2017.3.3.040Article info Received October 19, 2017; accepted November 27, 2017Статья посвящена исследованию методов формирования доходов пенсионной системы. Эффективность функционирования пенсионной системы любой страны мира во-многом определяется применяемыми методами формирования доходов национальной пенсионной системы. Поэтому раскрытые в статье проблемы российской пенсионной системы в немалой степени вызваны неэффективным применением методов формирования доходов Пенсионного фонда России. Рассмотрены теоретические взгляды различных авторов на условия, определяющие качество работы пенсионной системы. Проанализированы методы формирования доходов национальных пенсионных систем, применяемые в различных странах мира, и проводимые в них пенсионные реформы. Выявлено, что исследования, посвященные оценке эффективности и устойчивости функционирования пенсионных систем обычно опираются на математические методы, а также актуарные расчеты. Примененный в статье математический аппарат позволил рассчитать формальные условия сбалансированности национальной пенсионной системы с учетом соблюдения эквивалентности и возмездности взносов и выплат. В публикации изложены математические формулы, описывающие условия соблюдения эквивалентности и возмездности. В ходе исследования было выявлено, что методами формирования доходов пенсионной системы является социальное страхование и социальное обеспечение. Социальное страхование применяет страховые приемы перераспределения страхуемых в пенсионной системе социальных рисков, а социальное обеспечение использует налогово-бюджетные приемы перераспределения национального дохода. При этом метод социального обеспечения снижает мотивацию плательщиков уплачивать обязательные платежи в государственный пенсионный фонд. Поэтому в России наблюдаются значительные масштабы уклонения от их уплаты. Авторами рассмотрено использование распределительных и накопительных методов формирования доходов национальных пенсионных систем. В статье продемонстрировано, что в странах мира активно используются различные методы формирования доходов национальных пенсионных систем, опыт которых может быть востребован в РоссииОсновные положения1. Важнейшей характеристикой национальных пенсионных систем является сбалансированность между собранными доходами и расходами на выплату пенсий2. Устойчивость пенсионной системы, основанной на распределительном методе финансирования, обеспечивается благодаря соответствию тарифа страхового взноса макроэкономическим и демографическим условиям развития страны; для пенсионной системы, основанной на накопительном методе, устойчивость определяется обеспечением реальной годовой доходности пенсионных накоплений, размещенных в инвестиционные активы3. Российская пенсионная система является несбалансированной из-за значительных масштабов уклонения от уплаты страховых взносов4. Проведенные в ходе исследования математические расчеты показали, что решение проблем российской пенсионной системы возможно за счет повышения мотивации граждан и организаций к уплате страховых взносов, а также за счет расширения применения накопительного метода финансирования и обеспечения реального уровня доходности активов пенсионных накопленийДля цитирования Будько С. А. Мировой опыт и российская практика формирования доходов пенсионной системы: математические приемы оценки / С. А. Будько, Д. Ю. Федотов // Journal of Tax Reform. — 2017. — Т. 3, № 3. — С. 199–215. — DOI: http://dx.doi.org/10.15826/jtr.2017.3.3.040Информация о статье Дата поступления 19 октября 2017 г.; дата принятия к печати 27 ноября 2017 г

Hydrogen induced structural phase transformation in ScNiSn-based intermetallic hydride characterized by experimental and computational studies

Understanding an interrelation between the structure, chemical composition and hydrogenation properties of intermetallic hydrides is crucial for the improvement of their hydrogen storage performance. Ability to form the hydrides and to tune the thermodynamics and kinetics of their interaction with hydrogen is related to their chemical composition. Some features of the metal–hydrogen interactions remain however poorly studied, including chemistry of Sc-containing hydrides. ZrNiAl-type ScNiSn-based intermetallic hydride has been probed in the present work using a broad range of experimental techniques including Synchrotron and Neutron Powder Diffraction, $^{119}$Sn Möessbauer Spectroscopy, hydrogenation at pressures reaching several kbar H$_2$ and hydrogen Thermal Desorption Spectroscopy studies. Computational DFT calculations have been furthermore performed. This allowed to establish the mechanism of the phase-structural transformation and electronic structure changes causing a unique contraction of the metal lattice of intermetallic alloy and the formation of the ...H-Ni-H-Ni… chains in the structure with H atoms carrying a partial negative charge. Such hydrogen absorption accompanied by a formation of a covalent Ni-H bonding and causing an unusual behavior contracts to the conventionally observed bonding mechanism of hydrogen in metals as based on the metallic bonding frequently accompanied by a jumping diffusion movement of the inserted H atoms – in contrast to the directional Metal-Hydrogen bonding observed in the present work. At high applied pressures ScNiSnH$_{0.83}$ orthorhombic TiNiSi type hydride is formed with H atoms filling Sc$_3$Ni tetrahedra. Finally, this study shows that scandium closely resembles the behavior of the heavy rare earth metal holmium

Current status of turbulent dynamo theory: From large-scale to small-scale dynamos

Several recent advances in turbulent dynamo theory are reviewed. High resolution simulations of small-scale and large-scale dynamo action in periodic domains are compared with each other and contrasted with similar results at low magnetic Prandtl numbers. It is argued that all the different cases show similarities at intermediate length scales. On the other hand, in the presence of helicity of the turbulence, power develops on large scales, which is not present in non-helical small-scale turbulent dynamos. At small length scales, differences occur in connection with the dissipation cutoff scales associated with the respective value of the magnetic Prandtl number. These differences are found to be independent of whether or not there is large-scale dynamo action. However, large-scale dynamos in homogeneous systems are shown to suffer from resistive slow-down even at intermediate length scales. The results from simulations are connected to mean field theory and its applications. Recent work on helicity fluxes to alleviate large-scale dynamo quenching, shear dynamos, nonlocal effects and magnetic structures from strong density stratification are highlighted. Several insights which arise from analytic considerations of small-scale dynamos are discussed.Comment: 36 pages, 11 figures, Spa. Sci. Rev., submitted to the special issue "Magnetism in the Universe" (ed. A. Balogh

Proof-of-Principle Experiment for FEL-Based Coherent Electron Cooling,”

Abstract Coherent electron cooling (CEC) has a potential to significantly boost luminosity of high-energy, highintensity hadron-hadron and electron-hadron colliders. In a CEC system, a hadron beam interacts with a cooling electron beam. A perturbation of the electron density caused by ions is amplified and fed back to the ions to reduce the energy spread and the emittance of the ion beam. To demonstrate the feasibility of CEC we propose a proof-of-principle experiment at RHIC using SRF linac. In this paper, we describe the setup for CeC installed into one of RHIC's interaction regions. We present results of analytical estimates and results of initial simulations of cooling a gold-ion beam at 40 GeV/u energy via CeC

The psychological science accelerator’s COVID-19 rapid-response dataset

In response to the COVID-19 pandemic, the Psychological Science Accelerator coordinated three large-scale psychological studies to examine the effects of loss-gain framing, cognitive reappraisals, and autonomy framing manipulations on behavioral intentions and affective measures. The data collected (April to October 2020) included specific measures for each experimental study, a general questionnaire examining health prevention behaviors and COVID-19 experience, geographical and cultural context characterization, and demographic information for each participant. Each participant started the study with the same general questions and then was randomized to complete either one longer experiment or two shorter experiments. Data were provided by 73,223 participants with varying completion rates. Participants completed the survey from 111 geopolitical regions in 44 unique languages/dialects. The anonymized dataset described here is provided in both raw and processed formats to facilitate re-use and further analyses. The dataset offers secondary analytic opportunities to explore coping, framing, and self-determination across a diverse, global sample obtained at the onset of the COVID-19 pandemic, which can be merged with other time-sampled or geographic data

A global experiment on motivating social distancing during the COVID-19 pandemic

Finding communication strategies that effectively motivate social distancing continues to be a global public health priority during the COVID-19 pandemic. This cross-country, preregistered experiment (n = 25,718 from 89 countries) tested hypotheses concerning generalizable positive and negative outcomes of social distancing messages that promoted personal agency and reflective choices (i.e., an autonomy-supportive message) or were restrictive and shaming (i.e., a controlling message) compared with no message at all. Results partially supported experimental hypotheses in that the controlling message increased controlled motivation (a poorly internalized form of motivation relying on shame, guilt, and fear of social consequences) relative to no message. On the other hand, the autonomy-supportive message lowered feelings of defiance compared with the controlling message, but the controlling message did not differ from receiving no message at all. Unexpectedly, messages did not influence autonomous motivation (a highly internalized form of motivation relying on one’s core values) or behavioral intentions. Results supported hypothesized associations between people’s existing autonomous and controlled motivations and self-reported behavioral intentions to engage in social distancing. Controlled motivation was associated with more defiance and less long-term behavioral intention to engage in social distancing, whereas autonomous motivation was associated with less defiance and more short- and long-term intentions to social distance. Overall, this work highlights the potential harm of using shaming and pressuring language in public health communication, with implications for the current and future global health challenges

Measurement of the very rare K+→π+ννˉK^+ \to \pi^+ \nu \bar\nu decay

The decay K+→π+νν¯ , with a very precisely predicted branching ratio of less than 10−10 , is among the best processes to reveal indirect effects of new physics. The NA62 experiment at CERN SPS is designed to study the K+→π+νν¯ decay and to measure its branching ratio using a decay-in-flight technique. NA62 took data in 2016, 2017 and 2018, reaching the sensitivity of the Standard Model for the K+→π+νν¯ decay by the analysis of the 2016 and 2017 data, and providing the most precise measurement of the branching ratio to date by the analysis of the 2018 data. This measurement is also used to set limits on BR(K+→π+X ), where X is a scalar or pseudo-scalar particle. The final result of the BR(K+→π+νν¯ ) measurement and its interpretation in terms of the K+→π+X decay from the analysis of the full 2016-2018 data set is presented, and future plans and prospects are reviewed

A global experiment on motivating social distancing during the COVID-19 pandemic

Finding communication strategies that effectively motivate social distancing continues to be a global public health priority during the COVID-19 pandemic. This cross-country, preregistered experiment (n = 25,718 from 89 countries) tested hypotheses concerning generalizable positive and negative outcomes of social distancing messages that promoted personal agency and reflective choices (i.e., an autonomy-supportive message) or were restrictive and shaming (i.e. a controlling message) compared to no message at all. Results partially supported experimental hypotheses in that the controlling message increased controlled motivation (a poorly-internalized form of motivation relying on shame, guilt, and fear of social consequences) relative to no message. On the other hand, the autonomy-supportive message lowered feelings of defiance compared to the controlling message, but the controlling message did not differ from receiving no message at all. Unexpectedly, messages did not influence autonomous motivation (a highly-internalized form of motivation relying on one’s core values) or behavioral intentions. Results supported hypothesized associations between people’s existing autonomous and controlled motivations and self-reported behavioral intentions to engage in social distancing: Controlled motivation was associated with more defiance and less long-term behavioral intentions to engage in social distancing, whereas autonomous motivation was associated with less defiance and more short- and long-term intentions to social distance. Overall, this work highlights the potential harm of using shaming and pressuring language in public health communication, with implications for the current and future global health challenges

The Psychological Science Accelerator’s COVID-19 rapid-response dataset

In response to the COVID-19 pandemic, the Psychological Science Accelerator coordinated three large-scale psychological studies to examine the effects of loss-gain framing, cognitive reappraisals, and autonomy framing manipulations on behavioral intentions and affective measures. The data collected (April to October 2020) included specific measures for each experimental study, a general questionnaire examining health prevention behaviors and COVID-19 experience, geographical and cultural context characterization, and demographic information for each participant. Each participant started the study with the same general questions and then was randomized to complete either one longer experiment or two shorter experiments. Data were provided by 73,223 participants with varying completion rates. Participants completed the survey from 111 geopolitical regions in 44 unique languages/dialects. The anonymized dataset described here is provided in both raw and processed formats to facilitate re-use and further analyses. The dataset offers secondary analytic opportunities to explore coping, framing, and self-determination across a diverse, global sample obtained at the onset of the COVID-19 pandemic, which can be merged with other time-sampled or geographic data