Detection and Neutralization Tax Offenses Operational Employees of Law Enforcement Bodies

The article deals with the specifics of identifying and neutralizing the facts of tax offenses, which requires special attention from the side of tax and law enforcement agencies and is one of the important policies of each state that respects the rights and freedoms of citizens and protects these rights by legal means

Criminal Responsibility for Legalization (Laundering) of the Money or Other Property Acquired by Other Persons by the Criminal Way as a Result of Evasion of Taxes

The article is devoted to problems of criminal liability for legalization (laundering) of the money or other property acquired by other persons by the criminal way because of evasion of taxes. Identification and suppression of this illegal activity by the staff of tax and law enforcement agencies is one of the important directions of guarantees of respect of the rights and freedoms of citizens and protection of these rights by legal means

Specifics of Implementation of Office Audit Inquiry of Economic Activity by the Staff of Financial and Tax Authorities of the Russian Federation

The article discusses the specifcs of the implementation of documentary audits of economic activities by employees of fnancial and tax authorities of the Russian Federation, which requires special attention from the entire legal and economic community and is one of the important policies of each state that respects rights and freedoms of citizens and protecting these rights by legal means

Problems of Classification and the Place of Judicial Tax Examination in Criminal Trial

In the article judicial tax examination as an independent type of examinations in criminal trial is analyzed. In particular, approaches to classification of judicial tax examinations, features of their appointment, objects and tasks are investigated. Based on the carried-out scientific economical and legal analysis current problems of appointment and production of rather new type of judicial and economic examinations of tax examination reveal. The author analyzes the place and a role of this examination in the course of investigation of evasion from payment of taxes and/or collecting from the organizations

Quantum oscillations of rectified dc voltage as a function of magnetic field in an "almost" symmetric superconducting ring

Periodic quantum oscillations of a rectified dc voltage Vdc(B) vs the perpendicular magnetic field B were measured near the critical temperature Tc in a single superconducting aluminum almost symmetric ring (without specially created circular asymmetry) biased by alternating current with a zero dc component. With varying bias current and temperature, these Vdc(B) oscillations behave like the Vdc(B) oscillations observed in a circular-asymmetric ring but are of smaller amplitude. The Fourier spectra of the Vdc(B) functions exhibit a fundamental frequency, corresponding to the ring area, and its higher harmonics. Unexpectedly, satellite frequencies depending on the structure geometry and external parameters were found next to the fundamental frequency and around its higher harmonics.Comment: author english version, 2 pages, 3 figires, Proc. of the XXXIV Conference on Low-Temperature Physics "NT-34" (Russia, 2006

A Variational Approach to Nonlocal Exciton-Phonon Coupling

In this paper we apply variational energy band theory to a form of the Holstein Hamiltonian in which the influence of lattice vibrations (optical phonons) on both local site energies (local coupling) and transfers of electronic excitations between neighboring sites (nonlocal coupling) is taken into account. A flexible spanning set of orthonormal eigenfunctions of the joint exciton-phonon crystal momentum is used to arrive at a variational estimate (bound) of the ground state energy for every value of the joint crystal momentum, yielding a variational estimate of the lowest polaron energy band across the entire Brillouin zone, as well as the complete set of polaron Bloch functions associated with this band. The variation is implemented numerically, avoiding restrictive assumptions that have limited the scope of previous assaults on the same and similar problems. Polaron energy bands and the structure of the associated Bloch states are studied at general points in the three-dimensional parameter space of the model Hamiltonian (electronic tunneling, local coupling, nonlocal coupling), though our principal emphasis lay in under-studied area of nonlocal coupling and its interplay with electronic tunneling; a phase diagram summarizing the latter is presented. The common notion of a "self-trapping transition" is addressed and generalized.Comment: 33 pages, 11 figure