General Relativistic Effect of Gravitomagnetic Charge on Pulsar Magnetosphere and Particle Acceleration in a Polar Cap

We study magnetospheric structure surrounding rotating magnetized neutron star with nonvanishing NUT (Newman-Tamburino-Unti) parameter. For the simplicity of calculations Goldreich-Julian charge density is analyzed for the aligned neutron star with zero inclination between magnetic field, gravitomagnetic field and rotation axis. From the system of Maxwell equations in spacetime of slowly rotating NUT star, second-order differential equation for electrostatic potential is derived. Analytical solution of this equation indicates the general relativistic modification of an accelerating electric field and charge density along the open field lines by the gravitomagnetic charge. The implication of this effect to the magnetospheric energy loss problem is underlined. In the second part of the paper we derive the equations of motion of test particles in magnetosphere of slowly rotating NUT star. Then we analyze particle motion in the polar cap and show that NUT parameter can significantly change conditions for particle acceleration.Comment: 21 pages, 6 figures, accepted for publication in Ap

Preparation and characterization of Bi26–2xMn2xMo10O69-d and Bi26.4Mn0.6Mo10–2yMe2yO69-d(Me = V, Fe) solid solutions

Received: 06.06.2017; accepted: 23.06.2017; published: 14.07.2017.Single phase samples of bismuth molybdate, Bi26Mo10O69, doped with Mn on the bismuth sublattice and V, Fe on the molybdenum sublattice were found to crystallize in the triclinic Bi26Mo10O69 structure at low doping levels and in the monoclinic Bi26Mo10O69 structure - at higher dopant concentration. The assumption that all Mn ions have an oxidation state of +2 was confirmed by means of magnetic measurement results analysis using Curie-Weiss law. Conductivity was investigated using impedance spectroscopy. The conductivity of Bi26.4Mn0.6Mo9.6Fe0.4O69-d was 1.2*10-2 S*cm-1 at 973 K and 2.2*10-4 S*cm-1 at 623 K, and the conductivity of Bi26.4Mn0.6Mo9.2V0.8O69-d was 2.2*10-3 S*cm-1 at 973 K and 2.2*10-5 S*cm-1 at 623 K

The optimization of the system of taxpayers’ state registration using road mapping method

In the state registration of taxpayers is the basis for creation of Unified State Register of Taxpayers (as to legal entities and individual entrepreneurs), which allows controlling completeness and timeliness of taxes’ payment and, consequently, providing formation of budget. The paper analyses legal framework for regulation of taxpayers’ registration, distinguishes the particularities of registration of organizations and private persons (individual entrepreneurs). There is also an analysis of applicable practice of taxpayers’ registration in Russia and the Republic of Mordovia. The positive trends (formation of unified federal registration base for taxpayers’ recording; openness and general availability of information about all taxpayers registered on the territory of Russia; wide list of services on state registration that are rendered by tax authorities to taxpayers; transition to the regime of “single window” in interaction between registering structures; prejudicial regulation of appeal of decisions on state registration of legal entities and individual entrepreneurs) and system problems (impossibility of use of unified registration number of a taxpayer for coordination of information about him in different state organizations; irrelevance and incompleteness of information contained in databases of different state institutions; conscious evasion of taxpayers of performance of tax obligations on registration; difficulty of timely detection of short-lived companies; significant volume of migrant organizations; insufficient technical and program support of regional tax inspections) linked to registration processes are elicited.peer-reviewe

Modern problems and prospects of tax on professional income application

The article discusses debatable issues of taxation of self-employed citizens in the Russian Federation. The purpose of the study is to analyze the current practice of taxation of self-employed citizens, identify urgent problems that arise during implementation of the experiment on professional income tax application, and search for approaches to their solution. The statistical data of the Federal Tax Service of the Russian Federation on the number of registered tax payers and their distribution by region have been analyzed as well as of tax revenues to the respective budget, advantages and disadvantages of similar system, and legal consolidation of the status of self-employed citizens. Ideas on how to improve efficiency of the tax regime have been generated. The study concludes that the experimental taxation regime for self-employed citizens has to be developed further. The results obtained can be used in the development of decisions to improve tax on professional income at the end of the experimental period and in development of draft laws to improve provisions of the state tax policy relating to self-employed citizens

Transformation of the Forecast Assessment of Expected Credit Losses in Monitoring and Assessment of Credit Risk in Commercial Banks

The article presents the results of the systematization of issues arising in connection with the transformation of the banks forecast assessment of expected credit losses during the monitoring and evaluation of credit risk in commercial banks. Based on the data obtained on the introduction of IFRS 9 "Financial instruments" into the banking sector, it is concluded that in banking practice there is uncertainty regarding the long-term impact of credit risk, and there are significant difficulties with the use of a large amount of additional information, which creates certain difficulties in calculating future credit losses of banks. It is noted that the current use of the model of predictive assessment of expected credit losses of customers in the monitoring and evaluation of credit risk in the bank should take into account the selected collective or individual basis of assessment. The article presents a comprehensive approach to the use of the impairment model of expected losses in banking as a basic tool for modeling expected credit losses in order to form provisions for impairment with the allocation. The modification of this model will depend on the specifics of the bank's credit activities and portfolio, the types of its financial instruments, the sources of available information, as well as the IT systems used. Validation of this model will reduce the expected credit losses, reduce the amount of estimated reserves, as well as improve the efficiency of the Bank as a whole

Political Activity of Russians: Current Trends and Resources of Media Influence

Authors assume that in the post-Soviet time, political consciousness among the Russians has significantly changed. Causes of this not only include general depoliticization in the society, but also a modified nature of the media influence. The research purpose is to search for reasons that cause booms and falls in the interest of the Russians in politics. The methodological framework of the research included the Verba-Pye model of engagement in politics, Lipset's conclusions about citizens' engagement in political affairs; assumptions from the LipsetRokkan model of political preferences of citizens; Scott's concept of imitation of political activism, and Bryant's conclusions about specifics of media influence on public opinion. The empirical basis of the research includes data from sociological and marketing research made by Russian centers for the study of public opinion. As a result of the research, its authors have established that country residents do not mostly show high political engagement and civil activis

Quantum Interference Effects in Slowly Rotating NUT Space-time

General relativistic quantum interference effects in the slowly rotating NUT space-time as the Sagnac effect and the phase shift effect of interfering particle in neutron interferometer are considered. It was found that in the case of the Sagnac effect the influence of NUT parameter is becoming important due to the fact that the angular velocity of the locally non rotating observer must be larger than one in the Kerr space-time. In the case of neutron interferometry it is found that due to the presence of NUT-parameter an additional term in the phase shift of interfering particle emerges. This term can be, in principle, detected by sensitive interferometer and derived results can be further used in experiments to detect the gravitomagnetic charge. Finally, as an example, we apply the obtained results to the calculation of the UCN (ultra-cold neutrons) energy level modification in the slowly rotating NUT space-time.Comment: 11 pages, 1 figure, accepted for publication in Int. J. Mod. Phys. D; added reference

CHANGES OF THE OPTICAL PROPERTIES OF TOP-GRADE FLOUR (SEMOLINA) FROM DURUM WHEAT DURING ITS RIPENING

Using the rapid method of digital image analysis by the developed scanning flour analyzer the optical properties of flour (semolina) obtained in laboratory and production conditions from durum wheat of three years of harvest (2017–2019), namely the «yellowness» indicator and the color characteristic in the blue part of the spectrum, were determined. The semolina color was also evaluated by the Konica Minolta CR-410 colorimeter. It is established that the «yellowness» indicator and the color characteristic in the blue part of the spectrum did not change within the first 5 to 6 days after grinding. The change of these indicators for all the samples is observed in the period from 6 to 20 days after grinding, there with the «yellowness» indicator decreased by 25 to 40 relative units, the color characteristic in the blue part of the spectrum increased on average by 133,75 relative units. Over the next three months, there was no change of color (by both indicators). In the course of experimental work the optical properties change depending upon carotenoids content of flour (semolina) during its ripening was shown. The correlation dependence between the «yellowness» indicator of flour (semolina) and its carotenoids content is characterized by a high approximation coefficient. The dependence of the color characteristic of flour in the blue part of the spectrum on the content of carotenoids is characterized by an approximation coefficient equal to 0.9358, and is described as a polynomial equation. It shows, that with a low carotenoid content, the considered indicator is higher by an average of 1100 relative units compared to the color of samples with a carotenoid content from 0.70 to 1.21 mcg/g. At that during storage the optical properties of flour variety with the lowest carotenoids content remained practically the same. During 78 days of storage, there was no significant change of color characteristics of the industrial flour samples, studied from the eleventh day after grinding — 5–8 times higher than the average repeatability of the measurement results.Using the rapid method of digital image analysis by the developed scanning flour analyzer the optical properties of flour (semolina) obtained in laboratory and production conditions from durum wheat of three years of harvest (2017–2019), namely the «yellowness» indicator and the color characteristic in the blue part of the spectrum, were determined. The semolina color was also evaluated by the Konica Minolta CR-410 colorimeter. It is established that the «yellowness» indicator and the color characteristic in the blue part of the spectrum did not change within the first 5 to 6 days after grinding. The change of these indicators for all the samples is observed in the period from 6 to 20 days after grinding, there with the «yellowness» indicator decreased by 25 to 40 relative units, the color characteristic in the blue part of the spectrum increased on average by 133,75 relative units. Over the next three months, there was no change of color (by both indicators). In the course of experimental work the optical properties change depending upon carotenoids content of flour (semolina) during its ripening was shown. The correlation dependence between the «yellowness» indicator of flour (semolina) and its carotenoids content is characterized by a high approximation coefficient. The dependence of the color characteristic of flour in the blue part of the spectrum on the content of carotenoids is characterized by an approximation coefficient equal to 0.9358, and is described as a polynomial equation. It shows, that with a low carotenoid content, the considered indicator is higher by an average of 1100 relative units compared to the color of samples with a carotenoid content from 0.70 to 1.21 mcg/g. At that during storage the optical properties of flour variety with the lowest carotenoids content remained practically the same. During 78 days of storage, there was no significant change of color characteristics of the industrial flour samples, studied from the eleventh day after grinding — 5–8 times higher than the average repeatability of the measurement results

Synthesis, structure, and conductivity of BINBVOX ceramics

The preparation and the structure and transport characteristics of Bi 4V2 - x Nb x O11 (BINBVOX) were studied. A comparative analysis of the synthesis of solid solutions was performed. The sintering of ceramics and the electrical conductivity as a function of temperature, composition and partial oxygen pressure were studied. © 2013 Pleiades Publishing, Ltd