Analysis of game engines

This paper presents an analysis of the most popular game engines for indie game developmentВ данной работе представлен анализ наиболее популярных игровых движков для инди-разработки иг

Measurement of low turbulence levels with a thermoanemometer

The trend for decreasing the drag of aircraft is retention of laminar flow in the boundary layer over a large portion of the surface. The laminar boundary layer was studied in a low turbulence wind tunnel for low subsonic velocities. The method used and results of measurements of very low levels of turbulence are presented. Measurements were performed by a constant-resistance thermoanemometer

Development of a mobile application

This paper presents the experience of developing mobile applications for a course workВ данной работе представлен опыт разработки мобильного приложения для курсовой работ

Features of designing modern databases

This paper discusses the main stages of data design and the main mistakes that occur during designВ данной работе рассмотрены основные этапы проектирования данных и основные ошибки, возникающие при проектировани

Overview of the system «SMART HOME»

This paper presents an overview of the “smart home” system, namely, the system features, advantages and disadvantages, as well as some examplesВ данной работе представлен обзор системы «умный дом», а именно — особенности системы, преимущества и недостатки, а также некоторые пример

Topochemical differences in the amount of RNA in the motoneurons of the spinal chord in hypoxia and hypokinesia

Reactions to hypoxia and hypoknesia were compared by measuring charges in the amount of ribonucleic acid (RNA) in the cytoplasm of neurons of the intumescentia cervicalis and lumbalis. Animals were subjected to hypoxia, hypokinesia and both combined and a control group to neither. A total of two groups of motoneurons were compared, one innervating the respiratory musculature, the other the musculature of the lower extremities, so that hypoxic hypoxia would probably affect the first group primarily and hypokinesia the second. Results indicate that neither affect the amount of RNA in the neurons of the first group but a significant increase is noted in neurons of the second group. Other significant results are reported

Модель гибкого налогового администрирования и налоговый комплайенс

The subject. The author studies models of tax administration.The purpose of the article is to confirm or refute hypothesis that successful tax administration strategy consists a balanced combination of tax enforcement measures and positive incentives.The methodology of the study includes content analysis of the scientific papers prepared by European and American lawyers and economists.The main results, scope of application. Tax compliance is an essential component of a wellfunctioning tax system. The forms and methods by which states ensure tax compliance, and taxpayers try to avoid paying taxes, change significantly over time, due to the modernization of tax policy, changes in the alignment and transformation of economic forces, institutions, norms and technologies, Historically, tax relations have always been strictly vertical and hierarchical, relying on administrative-command methods of tax administration, and also characterized by retrospective tax audits and the threat of imposing harsh sanctions to ensure tax compliance. The one-sided nature and lack of flexibility of such a model, limited by the triad of regulatory instruments “obligation – control – responsibility”, was initially subjected to comprehensive criticism in the scientific community.Revolutionary transformations in public administration practice have an impact on all aspects of tax interactions, including tax compliance and tax administration. The global trend lies in the understanding that tax administration, in essence, should be expressed not in the confrontation between taxpayers and tax authorities, but in their dialogue, interaction and cooperation.The flexible tax administration model is based on new approaches to public administration based on a shift in emphasis from coercion to persuasion, from rigidity to flexibility, from “reactivity” to “proactivity”, from “influence” to “interaction” between managers and those controlled. Today, fiscal authorities are encouraged to adhere to a «cooperative approach» in dealing with taxpayers, based on principles such as dialogue, mutual understanding, impartiality, reciprocity, transparency, compromise and flexible response. At the same time, law-abiding behavior should be encouraged in every possible way, and unlawful behavior should be subject to increased discouragement.The doctrine of flexible tax administration advocates the development of trust in the relationship between taxpayers and tax authorities, offering the latter a wide range of tools to ensure tax compliance, and not limited to control and sanctions. The main mission of the state is to encourage taxpayers to partner with fiscal authorities and to voluntary compliance.For any state, the most desirable situation is the voluntary fulfillment of tax obligations by all participants in tax interactions, which makes it possible to minimize the size of the tax gap. Both persuasion and coercion as methods of tax administration have their pros and cons. Therefore, the key to a successful tax administration strategy is not abandoning one method in favor of another, but combining them in a balanced manner so that both methods cumulatively complement each other.Conclusions. In order to effectively increase the level of tax compliance, it is necessary to use a comprehensive tax-legal, organizational and informational toolkit, including both tax enforcement measures demonstrating the tax administration's determination to ensure tax compliance on the part of tax violators, and measures of positive incentives and rewards oriented for service support of law-abiding and conscientious taxpayers.Отмечается, что глобальный тренд современной налоговой политики заключается в понимании того, что налоговое администрирование по своей сути должно выражаться не в противостоянии налогоплательщиков и налоговых органов, но в их диалоге, взаимодействии и сотрудничестве. Фискальным органам рекомендуется придерживаться «сотруднических подходов» во взаимоотношениях с налогоплательщиками, основываясь на диалоге, взаимопонимании, беспристрастности, транспарентности и гибком реагировании. При этом законопослушное поведение должно всячески поощряться, неправомерное – подвергаться усиленному дестимулированию. И убеждение, и принуждение как методы налогового администрирования имеют свои плюсы и минусы. Поэтому ключ к успешной стратегии налогового администрирования – не отказ от одного метода в пользу другого, но их сбалансированное комбинирование, чтобы оба метода кумулятивно дополняли друг друга

Economic Aspects of Ecological Risk Due to Nuclear and Coal-Fired Electricity Production (General Comparison Related to the USSR)

It is becoming increasingly important to alleviate the environmental and health impacts of primary energy generation. A comparison of the costs for different abatement measures can provide guidance for the policy makers. This paper provides such a comparison between nuclear and coal-fired electricity production with special application to the USSR. The study is the result of cooperative work between the I.V. Kurchatov Atomic Energy Institute in Moscow, USSR, and the Social and Environmental Dimensions of Technologies (SET) Project at IIASA. It makes use of the methodologies developed for similar studies at the OECD

Ongoing Mass Transfer in the Interacting Galaxy Pair NGC 1409/10

I present two-band HST STIS imaging, and WIYN spectral mapping, of ongoing mass transfer in the interacting galaxy pair NGC 1409/10 (where NGC 1410 is the Seyfert galaxy also catalogued as III Zw 55). Archival snapshot WFPC2 imaging from the survey by Malkan et al. showed a dust feature stretching between the galaxies, apparently being captured by NGC 1409. The new images allow estimates of the mass being transferred and rate of transfer. An absorption lane typically 0.25" (100 pc) wide with a representative optical depth tau_B = 0.2 cuts across the spiral structure of NGC 1410, crosses the 7-kpc projected space between the nuclei, wraps in front of and, at the limits of detection, behind NGC 1409, and becomes a denser (tau_B = 0.4) polar feature around the core of NGC 1409. Combination of extinction data in two passbands allows a crude three-dimensional recovery of the dust structure, supporting the front/back geometry derived from colors and extinction estimates. The whole feature contains of order $10^6$ solar masses in dust, implying about 2x10^7 solar masses of gas, requiring a mass transfer rate averaging ~1 solar mass per year unless we are particularly unlucky in viewing angle. Curiously, this demonstrable case of mass transfer seems to be independent of the occurrence of a Seyfert nucleus, since the Seyfert galaxy in this pair is the donor of the material. Likewise, the recipient shows no signs of recent star formation from incoming gas, although NGC 1410 has numerous luminous young star clusters and widespread H-alpha emission.Comment: 27 pages, 9 figures. Accepted for the Astronomical Journal, March 200

Proton-3^{3}He elastic scattering at low energies

We present new accurate measurements of the differential cross section $\sigma(\theta)$ and the proton analyzing power $A_{y}$ for proton-$^{3}$He elastic scattering at various energies. A supersonic gas jet target has been employed to obtain these low energy cross section measurements. The $\sigma(\theta)$ distributions have been measured at $E_{p}$ = 0.99, 1.59, 2.24, 3.11, and 4.02 MeV. Full angular distributions of $A_{y}$ have been measured at $E_{p}$ = 1.60, 2.25, 3.13, and 4.05 MeV. This set of high-precision data is compared to four-body variational calculations employing realistic nucleon-nucleon (NN) and three-nucleon (3N) interactions. For the unpolarized cross section the agreement between the theoretical calculation and data is good when a $3N$ potential is used. The comparison between the calculated and measured proton analyzing powers reveals discrepancies of approximately 50% at the maximum of each distribution. This is analogous to the existing ``$A_{y}$ Puzzle'' known for the past 20 years in nucleon-deuteron elastic scattering.Comment: 22 pages, 9 figures, to be published in Physical Review C, corrected reference 4