Spectral Analysis of Markov Chains

The paper deals with the problem of a statistical analysis of Markov chains connected with the spectral density. We present the expressions for the function of spectral density. These expressions may be used to estimate the parameter of the Markov chain

Local budgets tax expenditures’s role in formation of tax capacity Роль налоговых расходов местных бюджетов в формировании налогового потенциала

The article deals with the concept of tax expenditures (which are defined as tax revenues which not received in the budget system as a result of tax credits and exemptions set out at tax laws) describes their characteristics, an algorithm for the identification and evaluation. Based on the data of the Irkutsk Region (Russia) analyzes the value of the structure and dynamics of the tax expenditures of local budgets in 2006-2011. Describes the mechanism of the effect of tax expenditures on the tax capacity of the local budgets. The problems of the implementation of this mechanism in the practice of providing tax relief on taxes to the local budget.<br>В статье рассматриваются понятие налоговых расходов (под которыми понимаются налоговые доходы, не поступивших в бюджетную систему в результате применения налоговых льгот и освобождений, установленных на уровне налогового законодательства), описываются их признаки, алгоритм их идентификации и оценки. На основе данных по Иркутской области (Россия) анализируются величина, структура и динамика налоговых расходов местных бюджетов в 2006-2011 годах. Описывается механизм влияния налоговых расходов на налоговый потенциал местных бюджетов. Анализируются проблемы реализации данного механизма в практике предоставления налоговых льгот по налогам, зачисляемым в местные бюджеты

Investigation of Changing Volt-Ampere Characteristics of AlGaInP Heterostructures with Multiple Quantum Wells under Ionizing Radiation

The results of research into degradation of volt-ampere characteristics of light emitting diodes produced on the base of AlGaInP heterostructures with multiple quantum wells are presented on the example of light emitting diodes (emission wavelengths 623 nm and 590 nm) under gamma quantum and fast neutron radiation in passive powering mode. The shifts of volt-ampere characteristics into the higher voltage range have been observed in conditions of increasing neutron fluence and radiation dose. The observed increase in the resistance of ohmic contacts is caused by the rising resistance of adjacent area, which in its turn results from the changing mobility of charge carriers. The latter varies with the growth of introduced defects under irradiation. Two different areas of current generation have been identified. A mechanism of current generation depends on injected charge carriers in the range of mid-level electron injection. Moreover, the range of high electron injection is distinguished by changing resistance of light emitting diode cores alongside with current generation conditioned by charge carrier injection

Structure of 5-nitro-2-tosylaminobenzaldehyde di(morpholin-4-yl)aminal Complex with Carbon Tetrachloride

The 5-nitro-2-tosylaminobenzaldehyde di(morpholin-4-yl)aminal forms a stable complex with carbon tetrachloride in the crystal phase. X-ray structural study of this complex indicates an essentially shortened intermolecular contact of 2.89 Å between the oxygen atom of the nitro group and one of the chlorine atom of the CCI4 molecule. Quantum-chemical calculations by semiempirical AMI method showed that the formation of such complex did not cause considerable decrease of system energy or change of charge distribution in molecules. It was supposed that this associate has van der Waals character

Switching ferroelectricity in SnSe across diffusionless martensitic phase transition

We experimentally investigate transport properties of a hybrid structure, which consists of a thin single crystal SnSe flake on a top of 5~$\mu$m spaced Au leads. The structure initially is in highly-conductive state, while it can be switched to low-conductive one at high currents due to the Joule heating of the sample, which should be identified as $\alpha$-$Pnma$ -- $\beta$-$Cmcm$ diffusionless martensitic phase transition in SnSe. For highly-conductive state, there is significant hysteresis in $dI/dV(V)$ curves at low biases, so the sample conductance depends on the sign of the applied bias change. This hysteretic behavior reflects slow relaxation due to additional polarization current in the ferroelectric SnSe phase, which we confirm by direct measurement of time-dependent relaxation curves. In contrast, we observe no noticeable relaxation or low-bias hysteresis for the quenched $\beta$-$Cmcm$ low-conductive phase. Thus, ferroelectric behavior can be switched on or off in transport through hybrid SnSe structure by controllable $\alpha$-$Pnma$ -- $\beta$-$Cmcm$ phase transition. This result can also be important for nonvolatile memory development, e.g. phase change memory for neuromorphic computations or other applications in artificial intelligence and modern electronics

Gate-dependent non-linear Hall effect at room temperature in topological semimetal GeTe

We experimentally investigate non-linear Hall effect as zero-frequency and second-harmonic transverse voltage responses to ac electric current for topological semimetal GeTe. A thick single-crystal GeTe flake is placed on the Si/SiO$_2$ substrate, where the p-doped Si layer serves as a gate electrode. We confirm, that electron concentration is not gate-sensitive in thick GeTe flakes due to the gate field screening by bulk carriers. In contrast, by transverse voltage measurements, we demonstrate that the non-linear Hall effect shows pronounced dependence on the gate electric field at room temperature. Since the non-linear Hall effect is a direct consequence of a Berry curvature dipole in topological media, our observations indicate that Berry curvature can be controlled by the gate electric field. This experimental observation can be understood as a result of the known dependence of giant Rashba splitting on the external electric field in GeTe. For possible applications, the zero-frequency gate-controlled non-linear Hall effect can be used for the efficient broad-band rectification