Three Essays in Optimal Tax Enforcement Theory.

This dissertation advances the existing tax enforcement theory by determining the optimal use of third-party information reporting and by examining the effectiveness of collateral tax sanctions. Chapter 1 extends optimal tax-system theory by modeling information reporting as an additional enforcement instrument that allows the tax authority to acquire signals about taxpayers' incomes. Therefore, the model allows the tax authority to not only audit a taxpayer, but also to acquire a signal about taxpayer’s income. I rigorously characterize the optimal allocation of resources between audits and information reporting when the enforcement budget is limited. I show that the optimal level of information reporting is an inverse U-shaped function of the budget, which implies that at some point it may not be optimal to expand information reporting. Chapter 2 and 3 propose new rationales for the use collateral tax sanctions – such as suspension of a driver's license or revocation of a passport -- for tax enforcement. Chapter 2 proposes that by affecting consumption and providing enforcement targeted to a group, collateral sanctions may allow the government to impose punishment correlated with an individual's earning potential. Such punishment makes the effective tax rates correlated with the individual’s earning potential and enables achieving the redistribution of income more effectively. I show that using a collateral sanction increases social welfare when the earning potential of the poorest individual in the targeted group is sufficiently higher than the earning potential of the poorest individual in the rest of the population. Chapter 3 applies collateral sanctions to the context tax debt collection. I develop a dynamic model, where a debtor may not pay tax debt because of income constraints or because of high chances to escape from the collection process. I show that when debtors are heterogeneous in their ability to escape tax debt, it may be optimal to use a collateral sanction in addition to a monetary fine. In contrast to the monetary fine that can be delayed and paid only when the tax debt is collected, the collateral sanction applies and influences immediately. This shows the importance of the timing of a penalty.PhDEconomicsUniversity of Michigan, Horace H. Rackham School of Graduate Studieshttp://deepblue.lib.umich.edu/bitstream/2027.42/113615/1/yparamon_1.pd

CRUD resistant fuel cladding materials

Thesis (S.B.)--Massachusetts Institute of Technology, Dept. of Nuclear Science and Engineering, 2013."June 2013." Cataloged from PDF version of thesis.Includes bibliographical references (pages 27-29).CRUD is a term commonly used to describe deposited corrosion products that form on the surface of fuel cladding rods during the operation of Pressurized Water Reactors (PWR). CRUD has deleterious effects on reactor operation and currently, there is no effective way to mitigate its formation. The Electric Power Research Institute (EPRI) CRUD Resistant Fuel Cladding project has the objective to study the effect of different surface modifications of Zircaloy cladding on the formation of CRUD, and ultimately minimize its effects. This modification will alter the surface chemistry and therefore the CRUD formation rate. The objective of this study was to construct a pool boiling facility at atmospheric pressure and sub-cooled boiling conditions, and test a series of samples in simulated PWR water with a high concentration of nanoparticulate CRUD precursors. After testing, ZrC was the only material out of six that did not develop dark, circular spots, which are hypothesized to be the beginnings of CRUD boiling chimneys. Further testing will be needed to confirm that it is indeed more CRUD resistant, even under realistic PWR conditions in a parallel testing facility.by Ekaterina Paramonova.S.B

On meanings of the reciprocal suffix -š- in Balkar

The paper is based on evidence collected from Balkar speakers during the authors’ field trips to Verkhnyaya Balkariya village, Kabardino-Balkarian Republic in August of 2021. The study addresses semantics of the suffix -š- in Balkar. This marker has three basic meanings: reciprocal, sociative, and competitive. Reciprocal denotes simultaneous mutual action by two or more participants, each (or most) performing more than one semantic role. Sociative describes collective or distributive plural actions. Competitive interpretations refer to situations when two or more people are trying to surpass each other in some activity. All of the basic meanings can be confined to verbal plurality. The suffix also manifests some scalar properties. For each of the basic meanings we reveal certain restrictions on the semantic class of the base verb. Apart from that, a range of additional meanings sometimes manifest in -š-derivates: durative, iterative, and excessive plurality

Problems of interpritation signs ans symbols in the process of crosscultural interaction

The article outlines the main differences between the sign and symbol. Examines various scientific approaches to the analysis of the essence of the character. The basic character traits. The attention is paid to the social nature of the origin of the symbol. Identifies the main problems faced by the communication. Discusses aspects of successful cross-cultural communication. Identifies the need for knowledge a reality for the successful sociokulturonoj mezkultutnom interaction.В статье определяются основные различия между знаком и символом. Анализируются различные научные подходы к анализу сущности символа. Рассматриваются основные признаки символа. Акцентируется внимание на социальном характере происхождения символа. Определяются основные проблемы, с которым сталкиваются участники коммуникационного взаимодействия. Рассматриваются аспекты успешной кросс-культурной коммуникации. Определяется необходимость знания иной социокультурной реальности для успешного межкультурного взаимодействия

Comparison of sire rams of the Latvian Dark-Head breed according to feed efficiency indicators as the beginning of genomic breeding research

Received: January 30th, 2023 ; Accepted: April 27th, 2023 ; Published: April 29th, 2023 ; Correspondence: [email protected] sheep (Ovis aries) farming, feed costs are the largest variable cost component. Breeders are showing an increased interest in breeding sire rams with improved feed efficiency characteristics because of the possibility that the offspring will have a higher value of this indicator. The result shows that for one ram, the progeny indicators tend to be variable. Currently, no marker has successfully explained enough of the variability of feed efficiency that they were used as part of a routine improvement program. The aim is to analyze feed efficiency indicators for lambs of sire rams of Latvian Dark-Head (LT; Latvijas tumšgalve) to identify sire rams producing lambs with potentially higher feed efficiency. Fattening data of 48 lambs from 13 sire rams were analyzed to determine the correlation of feed efficiency parameters. The average weight of lambs at birth was 4.08 ± 0.56 kg, while the average weight gain reached 47.43 ± 3.17 kg with an average fattening period of 73.27 ± 8.90 days. A strong and very strong correlation between the studied indicators of feed efficiency was revealed. The correlation between these indicators and live weight gain over for 60 days indicates their economic importance in meat production. Certain phenotypic and genotypic factors cause the influence on their value. The phenotypic influence may consist of environmental and external signs, but the genotypic influence is at the DNA level, which requires further study

Дебют. Курс русского языка для иностранных студентов.Русско-англо-французский словарь

Vocabulary of the text-book “Debut. A Course of Russian for International Students” is represented. The text-book includes a range of material to give students the essential skills and knowledge they need for Russian reading, speaking, and writing from level A2 (“Russian for beginners”) up to B1 (“Debut 1”) and B2 (“Debut 2”) according to Council of Europe language descriptor. This course is intended for a very wide audience of Russian language learners, pursuing various goals (living and studying in those countries where Russian is spoken; short-term Russian courses; traineeship; language credits, etc.).Репрезентовано лексику уроків підручника “Debut. A Course of Russian for International Students”, який містить матеріали, що мають на меті формування у студентів знань і навичок російського читання, говоріння та письма від рівня А2 (“Russian for beginners”) до рівня В1 (“Debut 1”) та рівня В2 (“Debut 2”) за мовним дескриптором Ради Європи. Призначено для широкого кола студентів, які вивчають російську мову для різних цілей (проживання та навчання в країнах, де говорять російською; короткострокові курси російської мови, стажування, отримання академічних кредитів з іноземної мови і т. ін.)

Дебют. Курс русского языка для иностранных студентов

The text-book includes a range of material to give students the essential skills and knowledge they need for Russian reading, speaking, and writing from level A2 (“Russian for beginners”) up to B1 (“Debut 1”) and B2 (“Debut 2”) according to Council of Europe language descriptor. This course is intended for a very wide audience of Russian language learners, pursuing various goals (living and studying in those countries where Russian is spoken; short-term Russian courses; traineeship; language credits, etc.).Учебник содержит материалы, имеющие целью формирование у студентов знаний и навыков российского чтения, говорения и письма от уровня А2 ("Russian for beginners") до уровня В1 ("Debut 1") и уровня В2 ("Debut 2") по языковому дескриптору Совета Европы. Учебник предназначен для широкого круга студентов, которые изучают русский язык для разных целей (проживание и обучение в странах, где говорят на русском; краткосрочные курсы русского языка, стажировка, получение академических кредитов по иностранному языку и т. д.)