Does tax competition make tax reform essential? by Maja Klun

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CCURRENT TRENDS IN INFANT MORTALITY AND PERINATAL LOSS RATES IN ST. PETERSBURG by N. V. Andriyanycheva, A. S. Simakhodsky

“…Achievements in reducing of infant mortality were fulfilled through a system of work with pregnant women and newborns with low, very low and extremely low birth weight. Significant impact has also been adopted by the legislative acts, which, at present, are included into a single normative document — «Social code of St. …”
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Machine Learning Model for Predicting Global Ionospheric TEC Maps Based on Constraint Conditions by Qingfeng Li, Hanxian Fang, Chao Xiao, Die Duan, Hongtao Huang, Ganming Ren

“…Subsequently, we conducted comparative experiments using the unlabeled machine learning prediction model (PGVAE) and the one-day and two-day forecast maps published by the Center for Orbit Determination in Europe (CODE). In addition, the article analyzes the effect of predictions during the periods of geomagnetic quiet and disturbance, high solar activity years, and low solar activity years. …”
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Social Capital and Pediatric Tracheostomy Outcomes by Alex Najjar, Jenny Kim, Stephen Chorney, Yann‐Fuu Kou, Cynthia Wang, Romaine F. Johnson

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The Effects of Turbulent Electrical Resistivity on the Response of the Solar Atmosphere to Flare Energy Input. I. Results of Radiative Hydrodynamic Simulations by A. Gordon Emslie, Joel C. Allred, Meriem Alaoui

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Legal and Economic Approaches to Determining the Costs of Maintaining Rotational Camps by G. F. Detter, A. P. Paygildin

“…The main research methods are systemic, logical, theoretical knowledge, scientific abstraction. The article outlines legal approaches to calculating the costs of maintaining rotational and temporary camps for tax purposes of organizations operating on a rotational basis in accordance with the norms of the Tax Code of the Russian Federation, as well as economic approaches to calculating the costs of maintaining similar rotational facilities and services of municipalities. …”
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3D cloud masking across a broad swath using multi-angle polarimetry and deep learning by S. R. Foley, S. R. Foley, K. D. Knobelspiesse, A. M. Sayer, A. M. Sayer, M. Gao, M. Gao, J. Hays, J. Hoffman

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Ionization Efficiency in a Hot Flat Disc-Shaped Cavity by M. Turek

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Virtual Channel Purification by Zhenhuan Liu, Xingjian Zhang, Yue-Yang Fei, Zhenyu Cai

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Comprehensive analysis of West Nile Virus transmission: Environmental, ecological, and individual factors. An umbrella review by Carlos Adrián Vargas Campos, Selene García-Pérez, Jordi Figuerola, Josué Martínez-de la Puente, Irene Polo, Belén Rodríguez-de-Fonseca, Sofía Fernández-Álvarez, Víctor Galván Fraile, Marta Martín-Rey, Marina Lacasaña, Clara Bermúdez-Tamayo

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The Sunburst Arc with JWST. III. An Abundance of Direct Chemical Abundances by Brian Welch, T. Emil Rivera-Thorsen, Jane R. Rigby, Taylor A. Hutchison, Grace M. Olivier, Danielle A. Berg, Keren Sharon, Håkon Dahle, M. Riley Owens, Matthew B. Bayliss, Gourav Khullar, John Chisholm, Matthew Hayes, Keunho J. Kim

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REDUCING THE RISKS OF ILLICIT TRAFFICKING IN INDUSTRIAL PRODUCTS TO ACHIEVE SUSTAINABLE DEVELOPMENT GOALS by A. L. Lisovsky

“…In this regard, it is necessary to analyze the risks of existing mechanisms of protection against counterfeit products and develop measures to reduce them.The object of research in this article is labeling, which is the application of a special DataMatrix code to the packaging and the entry of this unit of goods into the database.The purpose of the article is to develop recommendations on the use of additional visual control tools on the material carriers of the DataMatrix code, protected from forgery, and to assess the probability of the level of risk reduction and the level of possible losses when using them.The novelty of this study was: identification and analysis of risks of possible threats to the security of the mandatory labeling system for various categories of goods; development of a risk register of possible threats to the security of the system with a grouping of qualitatively assessed and quantifiable risks; development and verification of a model for assessing the probability and possible losses for a group of quantifiable risks; assessment of the probability of risks and possible budget losses from non-payment of taxes and excise duties; assessment of the probability of risks and possible losses for a bona fide manufacturer and end user; formation of management measures aimed at reducing the likelihood of risks and reducing the consequences of the potential implementation of risks; assessment of the residual level of probability and exposure to risks when using additional means of visual control on the material carriers of the DataMatrix code; assessment of the residual level of probability and exposure to risks when using additional visual inspection tools on tangible media protected from counterfeiting in similar systems and Track&Trace marking systems implemented in foreign countries.The results obtained can be applied by federal executive authorities in the formation of state policy in the field of increasing the level of security of Russians, significantly reduce the amount of counterfeit and low-quality analogues, effectively combat smuggling, protect legal businesses and consumers, and also allow the state to increase tax collection.…”
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Directions for the development of socially oriented taxation of income of Russians by S. N. Rukina, K. A. Gerasimova, A. S. Takmazyan, K. N. Samoylova

“…The article is aimed at studying the theoretical and practical aspects of taxation of personal income regulated by Chapter 23 of the Russian Tax Code. …”
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Spectral indexation of pixels of MODIS sea surface images for detecting inconstancy of phytopigment composition in water by Genrik S. Karabashev

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Comparison of spatial dynamics and point kinetics approaches in multiphysics modeling of the molten salt reactor experiment by Philip Pfahl, Mustafa K. Jaradat, Mauricio E. Tano, Ramiro O. Freile, Samuel A. Walker, Javier Ortensi

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Collapse Potential of Loess under Unloading Effect by Xin Jin, Tie-Hang Wang, Zai-Kun Zhao, Liang Zhang, Yan-Zhou Hao

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Effect of Joint Flexibility on Seismic Performance of a Reinforced Concrete Ductile Moment-Resisting Frame by Dagvabazar Gombosuren, Takeshi Maki

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Transfer pricing reforms in the context of BEPS: challenges remain by S. S. Pyroha

“…The article analyses the amendments to the Tax Code of Ukraine aimed at ensuring the implementation of the BEPS plan. …”
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Optimizing Air Pollution Forecasting Across Temporal Scales: A Case Study in Salamanca, Mexico by Francisco-Javier Moreno-Vazquez, Felipe Trujillo-Romero, Amanda Enriqueta Violante Gavira

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OpenWFS—a library for conducting and simulating wavefront shaping experiments by Jeroen H Doornbos, Daniël W S Cox, Tom Knop, Harish Sasikumar, Ivo M Vellekoop

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