Optimization of Methodological Support of the Tax Benefits Implementation in the Regions: the Practice of the Perm Territory

In the article, the problem of the methodological process support of regional tax benefits is reviewed. The method of tax benefits assessment, accepted in Perm Region, was chosen as an analysis object because the relatively long period of application of benefits has allowed to build enough statistics base. In the article, the reliability of budget, economic, investment, and social effectiveness assessments of application benefits, based on the Method, is investigated. The suggestions of its perfection are formulated

Bound States in the Continuum and Fano Resonances in the Dirac Cone Spectrum

We consider light scattering by two dimensional arrays of high-index dielectric spheres arranged into the triangular lattice. It is demonstrated that in the case a triple degeneracy of resonant leaky modes in the Gamma-point the scattering spectra exhibit a complicated picture of Fano resonances with extremely narrow line-width. The Fan features are explained through coupled mode theory for a Dirac cone spectrum as a signature of optical bound states in the continuum (BIC). It is found that the standing wave in-Gamma BIC induces a ring of off-Gamma BICs due to different scaling laws for real and imaginary parts of the resonant eigenfrequencies in the Dirac cone spectrum. A quantitative theory of the spectra is proposed

Flux domes in superconducting films without edges

Domelike magnetic-flux-density distributions previously have been observed experimentally and analyzed theoretically in superconducting films with edges, such as in strips and thin plates. Such flux domes have been explained as arising from a combination of strong geometric barriers and weak bulk pinning. In this paper we predict that, even in films with bulk pinning, flux domes also occur when vortices and antivortices are produced far from the film edges underneath current-carrying wires, coils, or permanent magnets placed above the film. Vortex-antivortex pairs penetrating through the film are generated when the magnetic field parallel to the surface exceeds H_{c1}+K_c, where H_{c1} is the lower critical field and K_c = j_c d is the critical sheet-current density (the product of the bulk critical current density j_c and the film thickness d). The vortices and antivortices move in opposite directions to locations where they join others to create separated vortex and antivortex flux domes. We consider a simple arrangement of a pair of current-carrying wires carrying current I_0 in opposite directions and calculate the magnetic-field and current-density distributions as a function of I_0 both in the bulk-pinning-free case (K_c = 0) and in the presence of bulk pinning, characterized by a field-independent critical sheet-current density (K_c > 0).Comment: 15 pages, 23 figure

Externalities and local government policy as braking factors of the water-supply systems development in Russian towns

The article deals with the analysis in activity losses of water-supply systems in small and average towns of the Russian Federation, considering preconditions and factors of unproductive expenses. The research is made on the example of the LLC "Uralvodokanal" in Dobryanka in Perm Region – a typical representative of the town of the Russian Federation. Such settlements are characterized by having centralized engineering networks as well as high proportion of housing without modern conveniences. Noted problems are mainly acute in the country towns with the population of 10 - 50 thousand people. The maintenance of the housing and urban (utility) services (HUS) operability comes first in Russia. There are strong reasons to that: - high level of depreciation of the housing stock, urban infrastructure and fixed assets of the resource-supplying organizations (RSO); - levels of HUS costs have dramatically increased, compared to the average wages in the Russian Federation; - reduction tendencies development in the municipal budgets formation and decrease in opportunities of local governments to solve problems of housing and utility services; - increase of social tension due to the objective growth of tariffs for housing and urban services. As it is defined by the theory, negative externality effects appear in the conditions of property rights “washing out” and lack of economic feasibility of the transaction expenses connected with protection of these rights. The typical aspects of resource-supplying organizations (RSO) functioning are: shipping opportunities, law nihilism and management companies "cloning", deliberate bankruptcy of consumers, unauthorized inserts in resource transportation systems, etc. As a result all negative externalities find reflection in the increase of tariffs which leads to the decrease of service quality. Losses from externalities with the limit coefficients for tariffs growth set by federal authorities significantly reduce a share of productive costs. Low efficiency of regulatory base and poor performance of law-enforcement system not directed against unauthorized consumption, result in a steady increase of burden on conscientious consumers. Consequently, it leads to the growth of opportunism, reduction of a conscientious consumers share and inevitable destruction of infrastructure as a whole. The main proposed directions to resolve this situation are: - improvement of the regulatory base of housing and urban services; - defining a measure of territory leaders responsibilities for infrastructure operability and formation of their participation mechanisms in regulation of managing companies and RSO; - effective formation of infrastructure projects sources of financing in small country towns of the Russian Federation