Asymptotic normalization coefficients for mirror virtual nucleon decays in a microscopic cluster model

It has been suggested recently (Phys. Rev. Lett. 91, 232501 (2003)) that charge symmetry of nucleon-nucleon interactions relates the Asymptotic Normalization Coefficients (ANCs) of proton and neutron virtual decays of mirror nuclei. This relation is given by a simple analytical formula which involves proton and neutron separation energies, charges of residual nuclei and the range of their strong interaction with the last nucleon. Relation between mirror ANCs, if understood properly, can be used to predict astrophysically relevant direct proton capture cross sections using neutron ANCs measured with stable beams. In this work, we calculate one-nucleon ANCs for several light mirror pairs, using microscopic two-, three- and four-cluster models, and compare the ratio of mirror ANCs to the predictions of the simple analytic formula. We also investigate mirror symmetry between other characteristics of mirror one-nucleon overlap integrals, namely, spectroscopic factors and single-particle ANCs.Comment: 12 pages, submitted to Phys. Rev.

Определение действительной налоговой обязанности по налогу на доходы физических лиц: анализ правоприменения

The subject. Currently, the courts are actively using a new term - "valid tax liability", or "the actual amount of tax liabilities". This term is the result of the activities of judicial authorities, however, judicial practice on determining the actual tax liability for personal income tax is only being formed and is unstable. Therefore, the subject of the study of this article is a comprehensive analysis of law enforcement practice in the field of determining the actual tax liability of individuals for personal income tax.Purpose of the study is to dare to solve the enforcement problems that arise when determining the actual tax liability of individuals for personal income tax.The methodology. The authors uses the formally legal interpretation of Russian legislation, comparative analysis of Russian and European literature as regards the determination of a valid tax liability.The main results, scope of application. The authors analyzed the concept of "valid tax liability", and also studied the problems of determining the actual tax liability in the context of the law enforcement practice of the Supreme Court of the Russian Federation. Based on law enforcement practice, the main problems in determining the actual tax liability are highlighted, to which the authors attribute the incorrect qualification of the object of taxation, the incorrect qualification of the nature of the taxpayer's activity and its status, as well as the incorrect determination of the taxpayer's tax base. The article also touches on the main problems in the reimbursement of the amount of overpaid personal income tax.Conclusions. When determining the taxpayer's actual tax obligation to pay personal income tax, the tax authorities are guided by a "pro-budget" goal, seeking to increase the tax base due to incorrect qualification of the taxable object, the status of the taxpayer, or questioning the nature of its activities, which leads to the formation of arrears and forms the composition of an administrative offense.In an effort to restore their violated rights, an honest taxpayer goes to court for protection, where, unfortunately, in the vast majority of cases, they face the formal approach of the courts, which do not reveal either the economic essence of the dispute or properly consider the circumstances of a particular case. Taking into account the above circumstances, the authors draw conclusions about the existence of legal gaps in the system of Russian law in the field of taxation, which they propose to fill by fixing the concept of "valid tax obligation" in the relevant Resolution of the Plenum of the Supreme Court of the Russian Federation. As an example of such replenishment, the authors propose to supplement paragraph 7 of the Resolution of the Plenum of the Supreme Commercial Court of the Russian Federation of October 12, 2006 No. 53 "On the assessment by arbitration courts of the validity of the taxpayer's receipt of tax benefits", indicating the need to establish a valid tax obligation of the taxpayer, including personal income tax.Рассматриваются правовые проблемы, возникающие при определении действительной налоговой обязанности налогоплательщиков по налогу на доходы физических лиц. Анализируется активно формируемая судебная практика, ключевую роль в которой играют акты Судебной коллегии по административным делам Верховного Суда РФ как наиболее компетентного органа, правомочного разрешать данные вопросы.Предлагается закрепить понятие «действительная налоговая обязанность» в профильном постановлении Пленума Верховного Суда РФ, указав судам на необходимость выявлять в каждом конкретном случае экономическую суть отношений по исчислению налога на доходы физических лиц

The role of chromosome-nuclear envelope attachments in 3D genome organization

Chromosomes are intricately folded and packaged in the cell nucleus and interact with the nuclear envelope. This complex nuclear architecture has a profound effect on how the genome works and how the cells function. The main goal of review is to highlight recent studies on the effect of chromosome–nuclear envelope interactions on chromatin folding and function in the nucleus. The data obtained suggest that chromosome–nuclear envelope attachments are important for the organization of nuclear architecture in various organisms. A combination of experimental cell biology methods with computational modeling offers a unique opportunity to explore the fundamental relationships between different aspects of 3D genome organization in greater details. This powerful interdisciplinary approach could reveal how the organization and function of the genome in the nuclear space is affected by the chromosome–nuclear envelope attachments and will enable the development of novel approaches to regulate gene expression

Observation of microbial carbonate build-ups growing at methane seeps near the upper boundary of the gas-hydrate stability zone in the Black Sea

Extensive dredge sampling carried out in May-June 2004 in the deeper part of the Dnepr paleo-delta area (NW Black Sea) yielded for the first time chimney-shaped carbonate microbial build-ups, which occur at methane seeps close to upper boundary of the gas-hydrate stability zone (~ 700 m). Carbonate samples taken with a benthic trawl represent fragments of the uppermost, middle and lowest parts of the build-up; they are similar morphologically to those found previously at the shallower and deeper methane seeps in the Black Sea. At the same time, the perforated, plate-like carbonates in the lowest parts of the build-up provide first indications that gas channels are formed during the earliest growth phase of these microbial structures. Stable carbon isotope analyses of the carbonates from the uppermost fragments gave the 5I3C values ranging from -33.7 to -36.6 %o, while the 813C values of the lowest fragments are significantly lighter, varying between -42.0 and -44.6 %o. Oxygen isotopic values also show differences between the samples from the uppermost part of the build-ups, which are composed of a mixture of aragonite and Mg-calcite (5180 = 0.7 to 0.94 %o), and the only Mg-calcite cemented thin slabs of lowest carbonates (5180 = 1.35 to 1.57 96o). The isotope data for carbon and oxygen suggests that carbonates formed as a result of anaerobic microbiological oxi­dation of methane supplied as a shallower-sourced fluid component from below. The difference in 513C and 5I80 values found in the upper and lowest parts of the build-ups may indicate that more carbon derived from seawater and less hydrate water are involved to the chimney formation during its growth, but this may be also a record of the long-term changes in the near-bottom environments related to evolution of salinity, temperature and anoxic conditions in the Black Sea

Microbial carbonate build-ups at methane seeps near the upper boundary of the gas-hydrate stability zone in the Black Sea: results of EU project CRIMEA

Extensive dredging carried out in May-June 2004 in the deeper parts of the Dnepr paleo-delta area (NW Black Sea) yielded for the first time chimney-shaped carbonate microbial build-ups, which occur at methane seeps close to upper boundary of the gas-hydrate stability zone (~ 700 m). Carbonate samples taken with a benthic trawl represent fragments of the uppermost, middle and lowest parts of the build-up, which are similar to those found previously at the shallower and deeper methane seeps in the Black Sea. At the same time, the holed, plate-like carbonates in the lowest parts of the build-up provide first indications that gas channels are formed during the earliest growth phase of these microbial structures. Stable carbon isotope analyses of the carbonates from the uppermost fragments gave the d13C values ranging from -33.7 to -36.6 pro mil, while the d13C values of the lowermost fragments are significantly lighter, varying between -42.0 and -44.6 pro mil. Both these types of carbonates indicate that a major portion of the carbonate carbon originates from bacterial oxidation of the seeping methane. Oxygen isotopic values also show differences between the more irregular and porous samples from the uppermost part of the build-up, which are composed of a mixture of aragonite and Mg-calcite (d18O = 0.7 to 0.94 pro mil, and the only Mg-calcite cemented thin slabs of lowermost carbonates (d18O = 1.35 to 1.57 pro mil. The difference in d13C/d18O ratio found in the upper and lower parts of the build-up may reflect the changing of the water temperature and salinity during the chimney growth

Aluminum “Core-shell” microparticles with an oxide shell - fillers of spatially strengthened composites, facilitating material digitization

The transformation of aluminum “Core-shell” microparticles formed by low-temperature oxidation with water during their heating in a controlled atmosphere has been studied. Spherical particles with an oxide shell, convenient for mathematical modeling of the structure and properties of the developed composites, are planned to be used as fillers for metal and polymer oxide composites, as well as for 3D printing