FINANCIAL MANAGEMENT OF SOCIAL AND ECONOMIC SYSTEMS

Based on the theory of systems the conceptual model of functioning of the budget Russian Federation system is offered. The budget system is considered as the big diffusion system consisting of 85 social and economic subsystems. The analysis of profitable and account parts of the consolidated budget Russian Federation is carried out. Also the conceptual model of financial and economical activity of the territorial subject of the Russian Federation is offered. Financial and economic activities of two territorial subjects of the Russian Federation are researched

FINANCIAL MANAGEMENT OF SOCIAL AND ECONOMIC SYSTEMS

Based on the theory of systems the conceptual model of functioning of the budget Russian Federation system is offered. The budget system is considered as the big diffusion system consisting of 85 social and economic subsystems. The analysis of profitable and account parts of the consolidated budget Russian Federation is carried out. Also the conceptual model of financial and economical activity of the territorial subject of the Russian Federation is offered. Financial and economic activities of two territorial subjects of the Russian Federation are researched

Оценка межрегионального неравенства налоговых поступлений

Efficiency of economic activity of 85 regions of the Russian Federation is analyzed in this article. The purpose of the research is assessment the interregional inequality of the Russian regions. The analysis was based on the total tax revenues collected within all the Russian regions. The research was based on methods of analysis and synthesis, analogy and generalization, comparison and comparison, induction and deduction, economic-mathematical and statistical methods of estimation of income inequality. For its implementation, coefficients and indices were used: Lorentz, Ginny, Robin Hood, Theil, Atkinson, and Herfindahl-Hirschman. Part of the analysis was performed in the analytical module of the information system “Taxes of the Russian Federation”. Based on the Russian Federation subjects’ economic activity model, it is concluded that the total tax revenues collected on regions reflect the effectiveness of its functioning. A more accurate picture is described with the quotient of the tax revenues’ division by the labor resources engaged in their creation. Based on the methods used and data provided by the Federal Tax Service of the Russian Federation and Rosstat, was made of the uniformity of tax revenue collection among 85 subjects of the Russian Federation in the period from 2015 to 2020, all applied coefficients and indices were calculated. Using the share of employed population and tax revenues, the Lorenz curves and size diagrams (box plot) for the ratio of these shares (r) in the period under consideration are constructed and the emissions (outlier) in the distribution of tax revenues are determined. The dynamics of tax revenues and their variation are estimated. The obtained values of inequality indicators and indices showed that the distribution of tax revenues among 85 regions of the Russian Federation is uneven. Simultaneously, this situation is evident throughout the period under review. The subjects whose tax income values can be attributed to outliers have been identified. It is concluded that the problem of uneven development of regions of the country is traced through centuries. A way out of this situation is to use differentiated financial and tax policies in relation to different regions of the country.В статье проводится анализ эффективности экономической деятельности 85 субъектов Российской Федерации. Цель исследования - оценка межрегионального неравенства субъектов РФ. В основу анализа положены суммарные налоговые поступления, собираемые в границах всех субъектов федерации. Исследование выполнено на основе методов анализа и синтеза, аналогии и обобщения, сравнения и сопоставления, индукции и дедукции, экономико-математических и статистических методов оценки неравномерности доходов. Для этого были использованы коэффициенты и индексы: Лоренца, Джинни, Робин Гуда, Тейла, Аткинсоана и Херфиндаля-Хиршмана. Часть анализа выполнена в аналитическом модуле информационной системы «Налоги РФ». На основе предложенной модели экономической деятельности любого из субъектов РФ показано, что суммарные налоговые доходы, собранные на территории рассматриваемого региона, отражают эффективность его функционирования. Более точную картину можно получить, разделив сумму налоговых поступлений на занятые в их создании трудовые ресурсы. На основе используемых методик и данных, предоставляемых ФНС РФ и Росстатом, проведена оценка равномерности собираемости налоговых поступлений среди 85 субъектов РФ в период с 2015 по 2020 г., рассчитаны все применяемые коэффициенты и индексы. Используя доли занятого населения и налоговых доходов, построены кривые Лоренца, а также диаграммы размахов (box plot) для отношения этих долей (r) в рассматриваемый период и определены выбросы (outlier) в распределении налоговых доходов. Оценена динамика налоговых доходов и их вариация. Полученные значения показателей неравенства и индексов свидетельствуют о том, что распределение налоговых поступлений среди 85 субъектов РФ является неравномерным. При этом данная ситуация прослеживается в течение всего рассматриваемого периода. Выявлены субъекты, значения налоговых доходов которых можно отнести к выбросам. Сделан вывод о том, что проблема неравномерности развития регионов страны прослеживается сквозь века. Одним из выходов в сложившейся ситуации является использование дифференцированной финансовой и налоговой политики в отношении различных регионов страны

Interplay between Superconductivity and Magnetism in Rb0.8Fe1.6Se2 under Pressure

High-pressure magnetization, structural and 57Fe M\"ossbauer studies were performed on superconducting Rb0.8Fe1.6Se2.0 with Tc = 32.4 K. The superconducting transition temperature gradually decreases on increasing pressure up to 5.0 GPa followed by a marked step-like suppression of superconductivity near 6 GPa. No structural phase transition in the Fe vacancy-ordered superstructure is observed in synchrotron XRD studies up to 15.6 GPa, while the M\"ossbauer spectra above 5 GPa reveal the appearance of a new paramagnetic phase and significant changes in the magnetic and electronic properties of the dominant antiferromagnetic phase, coinciding with the disappearance of superconductivity. These findings underline the strong correlation between antiferromagnetic order and superconductivity in phase-separated AxFe2-x/2Se2 (A = K, Rb, Cs) superconductors

Muon puzzle in ultra-high energy EASs according to Yakutsk array and Auger experiment data

The lateral distribution of particles in extensive air showers from cosmic rays with energy above $10^{17}$ eV registered at the Yakutsk complex array was analyzed. Experimentally measured particle densities were compared to the predictions obtained within frameworks of three ultra-high energy hadron interaction models. The cosmic ray mass composition estimated by the readings of surface-based and underground detectors of the array is consistent with results based on the Cherenkov light lateral distribution data. A comparison was made with the results of direct measurement of the muon component performed at the Pierre Auger Observatory. It is demonstrated that the densities of muon flux measured at Yakutsk array are consistent with results of fluorescent light measurements and disagree with results on muons obtained at the Auger array.Comment: 14 pages, 6 figures, 2 tables. Accepted for publication in JETP Letter

Intercalation effect on hyperfine parameters of Fe in FeSe superconductor with Tc = 42 K

57Fe-Mossbauer spectra of superconducting beta-FeSe, the Li/NH3 intercalate product and a subsequent sample of this intercalate treated with moist He gas have been measured in temperature range 4.7 - 290 K. A correlation is established between hyperfine parameters and critical temperature Tc in these phases. A strong increase of isomer shift upon intercalation is explained by a charge transfer from the Li/NH3 intercalate to the FeSe layers resulting in an increase of Tc up to 42 K. A significant decrease of the quadrupole splitting above 240 K has been attributed to diffusive motion of Li+ ions within the interlamellar space.Comment: 6 pages, 5 figures, 1 tabl

A Direct Comparison of Muon Measurements at the Yakutsk Array and the Pierre Auger Observatory

Here we consider the results of direct measurements of muons in extensive air showers with zenith angles $\theta \le 45^{\circ}$ and energy above $10^{17}$ eV, obtained at the Pierre Auger Observatory and Yakutsk array. In both experiments muons were registered with underground scintillation detectors with $\approx 1.0 \times \sec\theta$ GeV energy threshold. Measured density values were compared to theoretical predictions calculated within the framework of the QGSJet-II.04 hadron interaction model. They differ by factor $1.53 \pm 0.13$(stat). We demonstrate that this difference is due to overestimation of muon densities by 1.22 times and underestimation of primary energy by 1.25 times in the Auger experiment.Comment: 9 pages, 11 figures, 3 tables. Presented at the 4th International Symposium on Cosmic Rays and Astrophysics (https://indico.nevod.mephi.ru/event/9/contributions/226/). To be published in Physics of Atomic Nucle

Density of Phonon States in Superconducting FeSe as a Function of Temperature and Pressure

The temperature and pressure dependence of the partial density of phonon states of iron atoms in superconducting Fe1.01Se was studied by 57Fe nuclear inelastic scattering (NIS). The high energy resolution allows for a detailed observation of spectral properties. A sharpening of the optical phonon modes and shift of all spectral features towards higher energies by ~4% with decreasing temperature from 296 K to 10 K was found. However, no detectable change at the tetragonal - orthorhombic phase transition around 100 K was observed. Application of a pressure of 6.7 GPa, connected with an increase of the superconducting temperature from 8 K to 34 K, results in an increase of the optical phonon mode energies at 296 K by ~12%, and an even more pronounced increase for the lowest-lying transversal acoustic mode. Despite these strong pressure-induced modifications of the phonon-DOS we conclude that the pronounced increase of Tc in Fe1.01Se with pressure cannot be described in the framework of classical electron-phonon coupling. This result suggests the importance of spin fluctuations to the observed superconductivity

New iron-based Heusler compounds Fe2YZ: Comparison with theoretical predictions of the crystal structure and magnetic properties

The present work reports on the new soft ferromagnetic Heusler phases Fe2NiGe, Fe2CuGa, and Fe2CuAl, which in previous theoretical studies have been predicted to exist in a tetragonal regular Heusler structure. Together with the known phases Fe2CoGe and Fe2NiGa these materials have been synthesized and characterized by powder XRD, 57 Fe M\"ossbauer spectroscopy, SQUID and EDX measurements. In particular M\"ossbauer spectroscopy was used to monitor the degree of local atomic order/disorder and to estimate magnetic moments at the Fe sites from the hyperfine fields. It is shown that in contrast to the previous predictions all the materials except Fe2NiGa basically adopt the inverse cubic Heusler (X-) structure with differing degrees of disorder. The disorder is more enhanced in case of Fe2NiGa, which was predicted as an inverse Heusler phase. The experimental data are compared with results from ab-inito electronic structure calculations on LDA level incorporating the effects of atomic disorder by using the coherent potential approximation (CPA). A good agreement between calculated and experimental magnetic moments is found for the cubic inverse Heusler phases. Model calculations on various atomic configurations demonstrate that antisite disorder tends to enhance the stability of the X-structure. Given the fundamental scientific and technological importance of tetragonal Heusler phases the present results call for further investigations to unravel the factors stabilizing tetragonal Heusler materials