Minimization of the competitive risk of the tax system for improving public administration at national and regional levels

The article is devoted to the problem of tax risks of the state, which are described from three standpoints: as damage; through a combination of factors that define them; and from the standpoint of the probabilistic nature of their implementation. It is underlined that the competitive risk of the tax system is closely related to the process of tax competition. The country tax competition is illustrated by the experience of the European Union member states in reducing corporate income tax rates during the period of the European Union expansion in 2004 and 2007. The statistical data are provided to confirm the trend of the reduction of tax rates by the EU member states in the context of economic integration. The experience of the regions of the Russian Federation is described as an example of tax competition at the regional level. The option of assessing the scale of regions’ introduction of tax competition tools available in the conditions of modern Russian model of tax federalism is proposed. The comparative analysis of introduction of tax competition tools by regions and advance of the tax revenue growth over the growth of the regional economy is carried out. The absence of an unambiguous relationship between the scale of the introduction of the tax competition tools and the growth of tax revenues is shown by the example of the regions of the Central Federal District. The absence of such dependence is determined by similar taxation conditions in the regions of the Russian Federation, which describe broad prospects for the development of tax competition.peer-reviewe

Magnetooptics in Gold and Silver NanoSizes Low-Dimensional Objects

The spectra of optical absorption and of magnetic circular dichroism (MCD) have been measured in the 350–1150 nm wavelength range for a set of colloidal solutions containing Au and Ag nanoparticles. The average size of Au nanoparticles was 6 nm and having thiolate coatings with different degrees of chirality. (The average size of Ag nanoparticles was 14 nm and having citrate coatings) The form of absorption and MCD spectra suggests the dipole character of interband transitions involving the 5d–6(sp) for Au orbitals and 4d–5(sp) for Ag orbitals. The absence (within the experimental error) of the MCD spectra dependence on the coating type rules out the hypothesis on the orbital nature of the observed magnetism. We argue that the spin polarization plays the dominant role in the magnetism both for Au and Ag nanoparticles. When you are citing the document, use the following link http://essuir.sumdu.edu.ua/handle/123456789/3534

ИНСТИТУЦИОНАЛЬНЫЕ АСПЕКТЫ АКТИВИЗАЦИИ ИННОВАЦИОННОЙ ДЕЯТЕЛЬНОСТИ НА ЭТАПЕ ПЕРЕХОДА К ПОСТИНДУСТРИАЛЬНОМУ РАЗВИТИЮ

The article describes the institutional aspects of innovationactivity in the transition to post-industrial development. The significance of this approach to the problems of innovation activityis due to the prospect of the application of the methodology ofinstitutional theory to the justification of solutions to social and economic problems of modern Russian society. In this context, the development of the institutional aspects of innovative development will allow for the search for possible ways to enhanceinnovation and improve the efficiency of the Russian economy, as well as to expand the idea of the innovation process and toidentify patterns of their occurrence. It is determined that theoptimal organized an innovative environment, promoting innovation culture and increase innovation potential, will determinethe location of innovative activity in the value system of societyand, consequently, provide organization and self-innovation of the economic system as a whole.В статье раскрываются институциональные аспекты активизацииинновационнойдеятельностинаэтапепереходак постиндустриальномуразвитию. Значимостьтакогоподхода крассмотрениюпроблематикиактивизацииинновационной деятельностиобусловленаперспективностьюприменения методологии институциональной теории к обоснованию путей решения социально-экономических проблем современногороссийскогообщества. Вэтомконтекстеразработка институциональных аспектов инновационного развития позволитосуществитьпоисквозможныхпутейактивизации инновационнойдеятельностииповышенияэффективности российской экономики, а также расширить представление обинновационныхпроцессахивыявитьзакономерностиих протекания. Этодетерминированотем, чтооптимальноорганизованнаяинновационнаясреда, способствуяразвитию инновационнойкультурыиростуинновационногопотенциала, будет определять место инновационной активности в системе ценностей общества, а следовательно, обеспечивать организацию и самоорганизацию инновационной деятельности экономической системы в целом

Crystalline Assemblies and Densest Packings of a Family of Truncated Tetrahedra and the Role of Directional Entropic Forces

Polyhedra and their arrangements have intrigued humankind since the ancient Greeks and are today important motifs in condensed matter, with application to many classes of liquids and solids. Yet, little is known about the thermodynamically stable phases of polyhedrally-shaped building blocks, such as faceted nanoparticles and colloids. Although hard particles are known to organize due to entropy alone, and some unusual phases are reported in the literature, the role of entropic forces in connection with polyhedral shape is not well understood. Here, we study thermodynamic self-assembly of a family of truncated tetrahedra and report several atomic crystal isostructures, including diamond, {\beta}-tin, and high- pressure lithium, as the polyhedron shape varies from tetrahedral to octahedral. We compare our findings with the densest packings of the truncated tetrahedron family obtained by numerical compression and report a new space filling polyhedron, which has been overlooked in previous searches. Interestingly, the self-assembled structures differ from the densest packings. We show that the self-assembled crystal structures can be understood as a tendency for polyhedra to maximize face-to-face alignment, which can be generalized as directional entropic forces.Comment: Article + supplementary information. 23 pages, 10 figures, 2 table

Controlling crystallization and its absence: Proteins, colloids and patchy models

The ability to control the crystallization behaviour (including its absence) of particles, be they biomolecules such as globular proteins, inorganic colloids, nanoparticles, or metal atoms in an alloy, is of both fundamental and technological importance. Much can be learnt from the exquisite control that biological systems exert over the behaviour of proteins, where protein crystallization and aggregation are generally suppressed, but where in particular instances complex crystalline assemblies can be formed that have a functional purpose. We also explore the insights that can be obtained from computational modelling, focussing on the subtle interplay between the interparticle interactions, the preferred local order and the resulting crystallization kinetics. In particular, we highlight the role played by ``frustration'', where there is an incompatibility between the preferred local order and the global crystalline order, using examples from atomic glass formers and model anisotropic particles.Comment: 11 pages, 7 figure

A Directional Entropic Force Approach to Assemble Anisotropic Nanoparticles into Superlattices

Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/102048/1/13980_ftp.pdfhttp://deepblue.lib.umich.edu/bitstream/2027.42/102048/2/anie_201306009_sm_miscellaneous_information.pd

Вариации метана в атмосфере Антарктиды в 2009–2017 гг. по данным наземных и спутниковых измерений

The article presents the results of systematic measurements (2009−2017) of the total column abundances of methane (TC_CH4 ) and the column-averaged concentration (X_CH4 ) at the Antarctic station Novolazarevskaya. Solar radiation is recorded in the range 2990 – 3006 cm–1 using a diffraction spectrometer with 0.2 cm–1 resolution. The inverse task CH4 total column determining is achieved using the SFIT4 v0.9.4.4 code. The analysis shows that during the measurement period the average TC_CH4 was (3.4±0.8).1019 molecules/cm2 during the measurement period, and the average X_CH4 is (1663±34) ppbv. TC_CH4 trend is (4.5±2.2).1015 molecules/cm2 /month, and X_CH4 trend is (0.28 ± 0.11) ppbv/month. The average TC_CH4 values and trend at Novolazarevskaya are in good agreement with the measurements by the Brucker120HR instrument at the Arrival Heights station. Seasonal variations of atmospheric methane have the maximum in October–November and the minimum in May–July. The trends of surface methane concentrations at Sywa, the Halley station and the Amundsen-Scott South Pole station are 0.59 – 0.61 ppbv/month and exceed the trend of the column-averaged concentration at Novolazarevskaya and AIRS trends for the troposphere (0.24 – 0.32) ppbv/month, due to a decrease in the maximal values of TC_CH4 in the period after 2014. The closest agreement of X_CH4 variations at Novolazarevskaya with AIRS data is observed at the levels of 150–200 hPa. Significant semiannual harmonics varied with height are characteristic of CH4 variations according to the AIRS data. The interference of annual and semiannual harmonics leads to the appearance of two maxima in the seasonal variations of methane with relative position to each other varies with height. The statistical model is developed for all the series considered. It approximates the trend, annual and semi-annual components of CH4 oscillations.The authors have no competing interests.Представлены результаты систематических измерений (2009–2017 гг.) общего содержания и средней по высоте концентрации метана на ст. Новолазаревская. Рассчитанные значения линейных трендов и параметров внутригодовых колебаний атмосферного метана сопоставлены с данными анализа вариаций приземных концентраций метана на станциях Сёва (Sywa), Халли (Halley Station) и Амундсен-Скотт (Amundsen-Scott South Pole Station), общего содержания метана на станции Арривал-Хайтс (ArrivalHeights), а также спутниковыми данными AIRS. Средние значения и тренд общего содержания метана на ст. Новолазаревская и ст. Арривал-Хайтс хорошо согласуются. Для периода измерений 2009–2014 гг. тренд средней по высоте объемной концентрации метана на ст. Новолазаревская совпадает в пределах погрешности с трендом приземных концентраций метана на станциях Сёва, Халли и Амундсен-Скотт, однако в 2015–2016 гг. согласно данным ст. Новолазаревская, Арривал-Хайтс и спутниковым данным наблюдалось замедление роста концентраций метана. Для вариаций средней по высоте объемной концентрации на ст. Новолазаревская и концентрации метана по данным AIRS, наряду с годовыми колебаниями, характерны значительные полугодовые вариации. Для всех рассмотренных рядов построена статистическая модель, которая аппроксимирует трендовую, годовую и полугодовую составляющие колебаний СН4.Авторы заявляют об отсутствии конфликта интересов