Nomenclature adjustments and new syntaxa of the arctic, alpine and oro-Mediterranean vegetation

Proposte sintassonomiche e nomenclaturali per la vegetazione della Tundra alpina. Il capitolo riguardante l'alta quota appenninica è il più corposo e propone il nuovo syntaxon Leontopodio-Elynion a livello di alleanza. La grande novità sta nel fatto che questa alleanza è da considerarsi anfi-Adriatica e unsice Appennino e balcani, differenziandosi dall'alleanza già definita da altri per le Alpi. i Pirenei e i Carpazi.During preparation of the European checklist of vegetation units (EuroVegChecklist), it became clear that some earlier described syntaxa need to be typified in order to stabilize nomenclature and some new syntaxa need to be described. Here we propose nomenclature adjustments and formal description of four new alliances for the Arctic, alpine and oro-Mediterranean vegetation of Europe, Greenland and Anatolia. First, we typify the class Juncetea trifidi. Second, we describe four new alliances, such as the Puccinellion nuttallianae (Low-Arctic salt steppes of Greenland; class Saxifrago tricuspidatae-Calamagrostietea purpurascentis), Dryado octopetalae- Caricion arctisibiricae (Arctic tundra vegetation of north-eastern European Russia; class Carici rupestris-Kobresietea bellardii), Leontopodio nivalis-Elynion myosuroidis (southern European alpine tundra vegetation; class Carici rupestris-Kobresietea bellardii) and Lagotido uralensis-Caricion ensifoliae (alpine tundra vegetation of the Southern Ural Mountains; class Juncetea trifidi). Two new associations are described within the first two of these alliances. Finally, we present an interpretation of the alliance Muscario-Scillion nivalis

Tax incentives for energy efficient investments in the context of neo-industrial paradigm in Russia

The study contents an analysis of existing preferences in Russian Federation, aimed at incentives for investments in energy efficiency industry. Among them there are exemption from property tax of highly energy efficient facilities, accelerated depreciation and investment tax credit. We have revealed the reasons for reduction of their demand on the part of taxpayers. It is suggested to improve tax incentives for energy efficient investments in order to focus on achievement of the objectives of neoindustrialization of Russian economy. We have proven the necessity to increase energy efficiency of manufacturing industry within the implementation of the policy of new industrialization according to the principles of labour saving, lack of people, disposability, recycling of the resources, post-oil energy, human reproduction and a healthy environment. However, the expansion of industrial manufacturing and the achievement of living standards of developed countries require a significant increase in energy consumption. Therefore, the priority of tax incentives should be not a reduction of quantitative indicators of energy saving but energy efficiency due to the growth of quality indicators. So energy-output ratio of the economy should be decreased not because reduction of the amount of consumed fuel and energy resources, but because of growth in gross domestic product. Moreover, economic growth rates should be higher than the growth rates of energy consumption. To implement this in the medium term we suggest monitoring and improvement of the existing preferences. In particular: to avoid duplication of privileges and preferences, to change specific ones to more general ones simpler in use and administrating; to fully delegate the authorities for establishment of privileges and preferences on the regional tax to the subjects of the Russian Federation; to intensify the use of credit against tax, including investment credits against tax.peer-reviewe

Sergey Kashtanov. Historiographer of the Russian and European Middle Ages

The article was submitted on 21.08.2014.The article is devoted to the scholarly work of an outstanding Russian historian, a corresponding member of the Russian Academy of Sciences Sergey Mihailovich Kashtanov. Without exaggeration, he can be considered an actual classic of Soviet and Russian academic historical thought. The list of his professional interests alone is impressive as it is ranges from source study and archaeography to historiography and the history of state institutions; from diplomatics to historical demographics and geography. Sergey Kashtanov is a mediaevalist, whose research is focused on mediaeval Russia which he studies referring to the historical context of European countries between the Middle Ages and the Early Modern Period. As a result, Kashtanov’s contribution to comparative mediaeval history is significant. Additionally, Kashtanov’s works on diplomatics are recognized worldwide as in them the scholar puts forward original methods of mediaeval acts analysis. Professionally, Sergey Kashtanov may be characterized both as a theoretician and practitioner, a researcher of feudal property; a scholar that proposed a number of new methods of analysis in paleography, filigree studies, and codicology; and, finally, as an observant and witty historiographer. Being a follower of A. A. Zimin and S. O. Schmidt, S. M. Kashtanov is a rare representative of Russia’s high academic tradition of humanities thought dating back to the prerevolutionary era. This unique atmosphere which is, sadly, becoming nonexistent, is permanently present in the life and work of the main character of the article.Статья посвящена научному творчеству выдающегося русского историка, члена-корреспондента РАН Сергея Михайловича Каштанова. Он без преувеличения может быть назван действующим классиком советской и российской научной исторической школы. Один перечень его профессиональных интересов впечатляет: от источниковедения и археографии до историографии и истории государственных учреждений; от дипломатики до исторической демографии и географии. Сергей Михайлович — медиевист, его изыскания посвящены средневековой Руси, которую он исследует, обращаясь к историческому контексту европейских стран Средневековья — раннего Нового времени. В связи с этим велики заслуги Каштанова в области компаративной медиевистики. Заслуженным признанием мирового исторического сообщества пользуются труды Каштанова-дипломатиста, автора оригинальной методики дипломатического анализа средневековых актов. В профессиональной деятельности Сергея Михайловича удивительным образом сочетаются теоретик и практик; исследователь феодального землевладения, иммунитетов, финансовой политики средневековой Руси и создатель концепции феодальной собственности; ученый, предложивший ряд новых методик в области палеографии, филиграноведения, кодикологии, и остроумный наблюдательный историограф. Ученик А. А. Зимина и С. О. Шмидта, С. М. Каштанов является одним из немногих носителей высокой академической традиции русской гуманитаристики, восходящей к дореволюционной эпохе. Эта уникальная и, к сожалению, уходящая среда явственно проступает через жизнь и творчество главного героя статьи

Evaluation of data representation

In this article the problem of statistically reliable sample size evaluation is considered. The two step procedure proposed by C. Stain allows to determine the sample size. The C. Stain's procedure was used for creating the program `The evaluation of data representation'. The program is a part of the program shell of `Servis-Base' data-base software, developed by the authors. The program was used for the evaluation of the sufficient quantity of measurings in experiments for the determination of the proteinase B.intermedius productivity

НАЛОГООБЛОЖЕНИЕ ВМЕНЕННЫХ ДОХОДОВ ОТ СДАЧИ В АРЕНДУ НЕДВИЖИМОСТИ ПРОТИВ ТЕНЕВИЗАЦИИ И ИМУЩЕСТВЕННОГО НЕРАВЕНСТВА

The neo-industrial development of the Russian economy requires increasing the saving raio of fixed capital. The key source of investment is the savings of households currently underutilized mostly because people prefer to invest in real estate. Real estate leasing brings a stable income which often remains in the shadow or informal economy and is not subject to taxation. The availability of such income contributes to the reduction of the labor supply by the owner, the aggravation of property inequality and the distortion of investment decisions. This makes the use of the imputed income tax on leasing real estate a matter of vital importance. In view of the above, the development of the basic structure of the tax is the purpose of the study. The paper analyzes the role of taxation of both imputed and real incomes derived from real estate leasing in the budget system of Russia for the period of 2006–2016 in the context of federal districts. The potential of the imputed taxation in the interests of reducing property inequality and legalization of personal lease incomes was estimated. Methods of the economic analysis and statistics as well as general scientific research methods and techniques were used. It is proposed to increase the tax burden on the residential lease by introducing an additional clause to Chapter 23 of the Russian Federation Tax Code establishing the procedure for taxation of the imputed income from leasing (renting) real estate owned by individuals. The key elements of the tax structure are identified. Two variants of its administration are offered. The preconditions for introducing the imputed lease tax in Russia are outlined. Recommendations on the calculation of the tax base — imputed net income — are given. The introduction of the taxation of imputed lease income will help reduce the attractiveness of real estate investment, reorient the personal savings to the financing of business activities or investing in the real sector It will also contribute to legalization of lease incomes, increasing tax revenues of regional and municipal budgets and reducing the property inequality of the population.Неоиндустриальное развитие экономики России требует наращивания нормы накопления основного капитала. Ключевым источником инвестиций выступают сбережения домохозяйств, одной из причин недоиспользования которых являются предпочтения населения инвестировать в недвижимое имущество. Сдача в аренду недвижимости приносит стабильный доход, который часто остается в теневом или неформальном секторе экономики и не подлежит налогообложению. Наличие такого дохода способствует сокращению предложения труда со стороны собственника, усилению имущественного неравенства, искажению инвестиционных решений. Это обусловливает актуальность использования налога на вмененные доходы от аренды недвижимости, разработка базовой конструкции которого и представляет собой цель данного исследования. В статье анализируется роль налогообложения как вмененных, так и фактических доходов от сдачи в аренду недвижимого имущества в бюджетной системе России за период 2006–2016 гг. и по федеральным округам. Оценивается потенциал использования вмененного налогообложения в интересах сокращения имущественного неравенства и легализации доходов физических лиц от сдачи в аренду недвижимости. Использованы методы экономического анализа и статистики, а также общенаучные приемы и методы исследования. Предложено увеличить налоговую нагрузку на жилую ренту путем введения в главу 23 Налогового кодекса РФ дополнительной статьи, устанавливающей порядок налогообложения вмененного дохода от аренды (найма) недвижимости, принадлежащей на праве собственности физическим лицам. Определены ключевые элементы конструкции налога. Предложены два варианта его администрирования. Выделены предпосылки введения налога на вмененную аренду в России. Даны рекомендации по расчету налоговой базы — вмененного чистого дохода. Введение налогообложения вмененного дохода от аренды недвижимости будет способствовать сокращению привлекательности инвестиций в недвижимость, переориентации сбережений населения на финансирование предпринимательской деятельности или инвестирование в реальный сектор экономики, легализации доходов от сдачи в аренду недвижимого имущества, повышению налоговых доходов региональных и муниципальных бюджетов, сокращению имущественного неравенства населения.

Perception of Innovations by Primary Education Teachers: Case Study of Bilingual Classes in Moscow and Moscow Region

The article considers the balance of tradition and innovation as forms of cultural dynamics using the example of education. The review of scientific publications published in 2020-2021 has found that the research interest in the topic is characteristic both of Russianand Spanish-speaking authors, which allows us to refer to international experience, mainly Spanish, for comparison. In this research the authors focus on the project of bilingual classes in primary schools in Moscow and Moscow region. The idea of bilingual education is that educational material is presented in two languages, yet the language pairs can vary: official and minority, official and migrant, official and foreign languages. In the context of the case study, teachers of primary education constitute the most promising group due to the structural features of this level. The system in which one teacher is responsible for most of the subjects allows the project to be implemented gradually without involving a large number of pedagogical staff. At the same time, a teacher of a bilingual class has an opportunity to develop an independent teaching strategy, demonstrating a high level of methodological freedom. The survey among the teachers found that while there is a demand for counseling on their part, they are motivated and receptive to innovations

Native vacancy defects in Zn1-x(Mn,Co)xGeAs2 studied with positron annihilation spectroscopy

We have studied vacancy defects in chalcopyrite semimagnetic semiconducting mixed Zn1−x(Mn,Co)xGeAs2 bulk crystals with alloy composition x varying between 0.052 to 0.182 using positron annihilation spectroscopy. We identified As vacancies, potentially complexed with the transition metal alloying elements, in all the studied samples, while no cation vacancy related defects were detected. The positron lifetimes for the bulk ZnGeAs2 lattice and neutral As vacancy were determined to be τB=220–230 ps and τAs=300±10 ps, respectively. Our results also show that the p-type conductivity in the samples is not due to cation vacancy related acceptor centers. The As vacancies were found to be present at such low concentrations that they cannot be responsible for the compensation of the p-type conductivity or the reduction of mobility in the Zn1−x(Mn,Co)xGeAs2 samples.Peer reviewe

On Spectrum of the Laplacian in a Circle Perforated along the Boundary: Application to a Friedrichs-Type Inequality

In this paper, we construct and verify the asymptotic expansion for the spectrum of a boundary-value problem in a unit circle periodically perforated along the boundary. It is assumed that the size of perforation and the distance to the boundary of the circle are of the same smallness. As an application of the obtained results, the asymptotic behavior of the best constant in a Friedrichs-type inequality is investigated