3,189 research outputs found

    Searches for strongly-produced SUSY at CMS

    Full text link
    Searches for the pair-production of colored supersymmetric particles are presented. The results cover different scenarios of gluino and squark production, including models of split supersymmetry that predict long-lived gluinos, compressed supersymmetric mass spectra characterized by soft decay products as well as models with R-parity violation with low or no missing transverse momentum in the final state. The results are based on proton-proton collisions recorded at s=\sqrt{s}= 13 TeV with the CMS detector.Comment: 4 pages, 1 figure, ICHEP 2018, International Conference on High Energy Physics, 4-11 July 2018, Seoul, South Kore

    Track-Based Alignment of the Inner Detector of ATLAS

    Full text link
    ATLAS is a multipurpose experiment at the LHC. The tracking system of ATLAS, embedded in a 2 T solenoidal field, is composed of different technologies: silicon planar sensors (pixel and microstrips) and drift-tubes. The procedure used to align the ATLAS tracker and the results of the alignment using data recorded during 2010 and 2011 using LHC proton-proton collision runs at 7 TeV are presented. Validation of the alignment is performed by measuring the alignment observables as well as many other physics observables, notably resonance invariant masses in a wide mass range. The E/p distributions for electrons from Z and W are also extensively used. The results indicate that, after the alignment with real data, the attained precision of the alignment constants is approximately 5 \mu m. The systematic errors due to the alignment that may affect physics results are under study.Comment: Presented at the 2011 Hadron Collider Physics symposium (HCP-2011), Paris, France, November 14-18 2011, 3 pages, 7 figure

    Tax Compliance in the Russian Federation, the United Kingdom of Great Britain and Northern Ireland, and the United States of America: Forcing and Encouraging Lawful Conduct of Taxpayers

    Get PDF
    The article is devoted to the consideration of the system for the tax authorities to assess tax risks and to prevent tax law violations. The work focuses on how the tax authorities affect the conduct of taxpayers through “soft law,” disclose information about their approach towards understanding tax risks and enforce a system of measures to ensure compliance. Tax compliance is analysed in the article as good-faith and lawful conduct of a taxpayer, which is formed under the influence of a system of, at the same time, preventive and incentive measures. This article considers tax compliance issues in Russia, the United Kingdom and the USA, not so much as a consequence of the voluntary actions of the taxpayer, but as a consequence of the conditions that are set for a taxpayer by the administrative action of tax authorities. To do this, the approaches of the tax authorities to defining the criteria for tax risks and the procedure for assessing them are analysed, as is the effect of these approaches on the subsequent implementation of tax control measures, while the system of enforcement measures and incentives for taxpayers to comply with tax legislation are examined. Tax compliance is the most desirable regime for the state, but in the entire history of taxation no jurisdiction has been able to achieve full tax collection solely based on a persuasive method. At the same time, owing to the limited resources of tax administrations, in practice there is no real opportunity to examine absolutely every taxpayer. For specifically this reason, a risk-based approach to carrying out tax control with a reasonable combination of both incentive measures and the enforcement of compliance with tax legislation is becoming increasingly relevant. The authors consider the implementation of a risk-based approach and its effect on tax compliance, on the choice of tax control measures, and on depth and scope in terms thereof, using the example of the experience of Russia, the United Kingdom and the USA. The article also pays special attention to an analysis of incentive measures and the enforcement of tax compliance in these jurisdictions.The article is devoted to the consideration of the system for the tax authorities to assess tax risks and to prevent tax law violations. The work focuses on how the tax authorities affect the conduct of taxpayers through “soft law,” disclose information about their approach towards understanding tax risks and enforce a system of measures to ensure compliance. Tax compliance is analysed in the article as good-faith and lawful conduct of a taxpayer, which is formed under the influence of a system of, at the same time, preventive and incentive measures. This article considers tax compliance issues in Russia, the United Kingdom and the USA, not so much as a consequence of the voluntary actions of the taxpayer, but as a consequence of the conditions that are set for a taxpayer by the administrative action of tax authorities. To do this, the approaches of the tax authorities to defining the criteria for tax risks and the procedure for assessing them are analysed, as is the effect of these approaches on the subsequent implementation of tax control measures, while the system of enforcement measures and incentives for taxpayers to comply with tax legislation are examined. Tax compliance is the most desirable regime for the state, but in the entire history of taxation no jurisdiction has been able to achieve full tax collection solely based on a persuasive method. At the same time, owing to the limited resources of tax administrations, in practice there is no real opportunity to examine absolutely every taxpayer. For specifically this reason, a risk-based approach to carrying out tax control with a reasonable combination of both incentive measures and the enforcement of compliance with tax legislation is becoming increasingly relevant. The authors consider the implementation of a risk-based approach and its effect on tax compliance, on the choice of tax control measures, and on depth and scope in terms thereof, using the example of the experience of Russia, the United Kingdom and the USA. The article also pays special attention to an analysis of incentive measures and the enforcement of tax compliance in these jurisdictions

    The management mechanism of cross-cultural knowledge translation

    Get PDF
    In the most traditional works devoted to the problems of culture and management in the context of international business culture was regarded as the source of fundamental differences. These differences in its turn were considered to be the reason of contradictions, misunderstanding between the agents of international economic relations. These assumptions are based on classic conception of the culture as an essence. When you are citing the document, use the following link http://essuir.sumdu.edu.ua/handle/123456789/799

    Halotherapy - benefits and risks

    Get PDF
    Salt has been used for millennia in different parts of the world by different cultures because of its health benefits and therapeutic effect. Halotherapy is a dry salt therapy that is provided in environments, with special equipment called a halogenerator. In the last decades halotherapy has gained the trust of more and more people around the world and has been spreading quickly in many countries. The positive results from the therapy last for more than a year. The possibility to combine it with other physical therapy methods, as well as with pharmacological therapy, makes halotherapy a treatment of choice in mild and moderate forms of bronchial asthma, chronic obstructive bronchitis, post-pneumonia states and various other respiratory and skin diseases. The insignificant side effects, together with the conduction of this treatment in a cosy environment, have a beneficial effect on the psycho-emotional state of adult patients and children.The aim of the article is to reveal the benefits of halotherapy as an alternative method for treating pulmonary and skin diseases and some other conditions. Technology and application method are mentioned as well as main therapeutic factors, the positive effects, contraindications for its application and some side reactions that may occur during treatment
    corecore