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

Damped Topological Magnons in the Kagom\'{e}-Lattice Ferromagnets

We demonstrate that interactions can substantially undermine the free-particle description of magnons in ferromagnets on geometrically frustrated lattices. The anharmonic coupling, facilitated by the Dzyaloshinskii-Moriya interaction, and a highly-degenerate two-magnon continuum yield a strong, non-perturbative damping of the high-energy magnon modes. We provide a detailed account of the effect for the $S=1/2$ ferromagnet on the kagom\'e lattice and propose further experiments.Comment: 4.5 p + 4 figs main, 8 p + 16 figs supplemental, typos correcte

Geometric Constructions Underlying Relativistic Description of Spin on the Base of Non-Grassmann Vector-Like Variable

Basic notions of Dirac theory of constrained systems have their analogs in differential geometry. Combination of the two approaches gives more clear understanding of both classical and quantum mechanics, when we deal with a model with complicated structure of constraints. In this work we describe and discuss the spin fiber bundle which appeared in various mechanical models where spin is described by vector-like variable