Improvement in Implementation of Fiscal Policy of Russia

In this article, the authors consider the concepts of the budget consisting in public economic relations, and two main functions of the budget, such as distributive and control. The problem concerning the lack of legislative control of budget performance has been described through the analysis of the articles and appendices of the budgetary code of the Russian Federation. As a result, it has been revealed that the budgetary policy of the Russian Federation demands improvement and an individual approach to each element and direction of its formation at the present stage. The main aspects concerning the actions for the development of effective budgetary policy, increase of stability of the budget are presented in the work by means of the budgetary rules. These rules are directly related to a proper choice of the directions of fund expenditures and increase in the income of the budget due to improvement of tax administration regarding tax revenues

On the spheroidized carbide dissolution and elemental partitioning in a high carbon bearing steel 100Cr6

We report on the characterization of high carbon bearing steel 100Cr6 using electron microscopy and atom probe tomography in combination with multi-component diffusion simulations (DICTRA). Scanning electron micrographs show that around 14 vol.% spheroidized carbides are formed during soft annealing and only 3 vol.% remain after dissolution into the austenitic matrix by austenitization at 1123 K (850 {\deg}C) for 300 s. The spheroidized particles are identified as (Fe, Cr)3C by transmission electron microscopy. Atom probe analyses reveal the redistribution and partitioning behaviors of elements, i.e. C, Si, Mn, Cr, Fe in both, the spheroidized carbides and the bainitic matrix in the sample isothermally heat-treated at 773 K (500 {\deg}C) after austenitization. A homogeneous distribution of C and gradual gradient of Cr was detected within the spheroidized carbides. Due to its limited diffusivity in (Fe, Cr)3C, Cr exhibits a maximum concentration at the surface of spheroidized carbides (16 at.%) and decreases gradually from surface towards the core down to a level of about 2 at.%. The atom probe results also indicate that the partially dissolved spheroidized carbides during austenitization may serve as nucleation sites for intermediate temperature cementite within bainite, which results in a relatively softer surface and harder core in spheroidized particles. This microstructure may contribute to the good wear resistance and fatigue propertie

Mentoring as the basis for social business

In this article the concept of mentoring as a basis for social business is considered. Besides, the ways of increase of efficiency of labor use through the institute of mentoring of young workers are considered by elderly people. Features of employment, work and dismissal of aging employees are also considered. Possibilities of application of mentoring, attraction of experience of pensioners taking into account the high level of their qualification are reflected. Tasks which the institute of mentoring will help to solve are formulated. The article examines the possibility of using mentoring and engaging retired employees with their experience, a high level of their education and professional qualification in the training of young inexperienced workers. Mentoring is presented as an element of social entrepreneurship

The torque motor mass dependance from the tape winding coils number

В статье приведен расчет массы активных частей моментного двигателя в зависимости от числа витков ленточной намотки. Ленточная намотка представляет собой спирально намотанную электропроводящую ленту на немагнитную гильзу и является заменой традиционной обмотки. Применение ленточной намотки позволяет повысить удельные характеристики двигателя. Активные части моментного двигателя состоят из внешней магнитной системы, внутренней магнитной системы, гильзы и ленточной намотки. Полученные результаты, в совокупности с аналогичными исследованиямиразвиваемого момента и потребляемой двигателем мощности от количества витков намотки - позволят определить оптимальное количество витков ленточной намотки, при котором статическая добротность двигателя, представляющая собой отношение развиваемого момента к произведению квадратного корня из величины потребляемой мощности и массы двигателя, будет наибольшей.The paper presents the calculations of torque motor active parts mass in dependence of the tape winding coil's number. The tape winding is a spirally wound electroconductive tape on the non-magnetic tubular base. The tape winding changes the conventional winding. The application of the tape winding allows increasing the specific characteristics of the motor. The active parts of the motor consist of the outer magnetic system, inner magnetic system, tubular base and tape winding. The obtained results together with the similar studies of torque and power consumption from the tape winding coil's number allow determining the optimum coil's number. In this case the Qfactor of the motor will be the greatest

Фискальная деятельность таможенных органов РФ

На таможенные органы Российской Федерации возложено много функций, базовыми из которых являются: регулятивная, контрольная, правоохранительная, но приоритетной по прежнему является фискальная. Значение ее состоит в том, что, посредством взимания таможенными органами таможенных пошлин и налогов, происходит пополнение федерального бюджета. Важное значение бюджета для экономики страны и общественного сектора, в частности, сложно переоценить: государственный бюджет - это основной инструмент государства в централизации и перераспределении валового общественного дохода.The customs authorities of the Russian Federation is vested with a lot of functions, basic of which are: regulatory, Supervisory, law-enforcement, but the priority is still the fiscal. Its significance is that, through the levying of customs authorities of customs duties and taxes, does the replenishment of the Federal budget. The importance of the budget for the country's economy and public sector, in particular, is difficult to overestimate: the state budget is the main tool of the state in the centralization and redistribution of the gross social income