The optimization of the system of taxpayers’ state registration using road mapping method

In the state registration of taxpayers is the basis for creation of Unified State Register of Taxpayers (as to legal entities and individual entrepreneurs), which allows controlling completeness and timeliness of taxes’ payment and, consequently, providing formation of budget. The paper analyses legal framework for regulation of taxpayers’ registration, distinguishes the particularities of registration of organizations and private persons (individual entrepreneurs). There is also an analysis of applicable practice of taxpayers’ registration in Russia and the Republic of Mordovia. The positive trends (formation of unified federal registration base for taxpayers’ recording; openness and general availability of information about all taxpayers registered on the territory of Russia; wide list of services on state registration that are rendered by tax authorities to taxpayers; transition to the regime of “single window” in interaction between registering structures; prejudicial regulation of appeal of decisions on state registration of legal entities and individual entrepreneurs) and system problems (impossibility of use of unified registration number of a taxpayer for coordination of information about him in different state organizations; irrelevance and incompleteness of information contained in databases of different state institutions; conscious evasion of taxpayers of performance of tax obligations on registration; difficulty of timely detection of short-lived companies; significant volume of migrant organizations; insufficient technical and program support of regional tax inspections) linked to registration processes are elicited.peer-reviewe

The Indicative Potential of the Forest-Tundra Landscape Component

In order to expand the possibilities of soil-cover remote monitoring and improve prognostic models of active-layer depth dynamics in connection with global climatic changes, the verification of correspondence between plant and soil components of subarctic landscapes is necessary. This is most relevant for the forest-tundra zone,where the variety and mosaicity of soils and vegetation is great due to its ecotonic position. The purpose of this work was to study the relationship of vegetation with the characteristics of cryogenic soils and the dynamics of the active layer in forest-tundra landscapes. Data were obtained during monitoring studies at key sites in diverse landscapes of forest-tundra in the vicinity of Labytnangi. It was revealed that the thickness of the organogenic horizons, as well as the value of the moss phytomass, determine the active-layer thickness. A close connection with relief and soils allows the use of vegetation as an indicator of the soil texture and the depth of active-layer occurrence and features. Keywords: plant communities, cryogenic soils, active layer, landscape, forest-tundra, Western Siberi

Recent outburst of the young star V1180 Cas

We report on the ongoing outburst of the young variable V1180 Cas, which is known to display characteristics in common with EXor eruptive variables. We present results that support the scenario of an accretion-driven nature of the brightness variations of the object and provide the first evidence of jet structures around the source. We monitored the recent flux variations of the target in the Rc, J, H, and K bands. New optical and near-IR spectra taken during the current high state of V1180 Cas are presented, in conjunction with H2 narrow-band imaging of the source. Observed near-IR colour variations are analogous to those observed in EXors and consistent with excess emission originating from an accretion event. The spectra show numerous emission lines, which indicates accretion, ejection of matter, and an active disc. Using optical and near-IR emission features we derive a mass accretion rate of ~3 E-8 Msun/yr, which is an order of magnitude lower than previous estimates. In addition, a mass loss rate of ~4 E-9 and ~4 E-10 Msun/yr are estimated from atomic forbidden lines and H2, respectively. Our H2 imaging reveals two bright knots of emission around the source and the nearby optically invisible star V1180 Cas B, clearly indicative of mass-loss phenomena. Higher resolution observations of the detected jet will help to clarify whether V1180 Cas is the driving source and to determine the relation between the observed knots.Comment: Accepted as Letter in A&A; 4 pages, 3 figure