Pub Date : 2023-06-01DOI: 10.1134/S1063454123020115
V. Melas
{"title":"On the Asymptotic Power of a Method for Testing Hypotheses on the Equality of Distributions","authors":"V. Melas","doi":"10.1134/S1063454123020115","DOIUrl":"https://doi.org/10.1134/S1063454123020115","url":null,"abstract":"","PeriodicalId":43418,"journal":{"name":"Vestnik St Petersburg University-Mathematics","volume":"121 1","pages":"182 - 189"},"PeriodicalIF":0.2,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73218035","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-01DOI: 10.1134/S1063454123020103
N. Krivulin
{"title":"On the Solution of a Two-Sided Vector Equation in Tropical Algebra","authors":"N. Krivulin","doi":"10.1134/S1063454123020103","DOIUrl":"https://doi.org/10.1134/S1063454123020103","url":null,"abstract":"","PeriodicalId":43418,"journal":{"name":"Vestnik St Petersburg University-Mathematics","volume":"30 1","pages":"172 - 181"},"PeriodicalIF":0.2,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85735341","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-01DOI: 10.1134/S1063454123020097
A. Kolesnikov, D. A. Letunova
{"title":"Finite Deformations of a Bilayer Dielectric Nonlinear-Elastic Anisotropic Tube under the Action of an Electric Field","authors":"A. Kolesnikov, D. A. Letunova","doi":"10.1134/S1063454123020097","DOIUrl":"https://doi.org/10.1134/S1063454123020097","url":null,"abstract":"","PeriodicalId":43418,"journal":{"name":"Vestnik St Petersburg University-Mathematics","volume":"28 1","pages":"224 - 230"},"PeriodicalIF":0.2,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90728657","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-01DOI: 10.1134/S1063454123020164
Youssef Touail, Amine Jaid, D. El Moutawakil
{"title":"Fixed Point Theorem via Measure of Non-Compactness for a New Kind of Contractions","authors":"Youssef Touail, Amine Jaid, D. El Moutawakil","doi":"10.1134/S1063454123020164","DOIUrl":"https://doi.org/10.1134/S1063454123020164","url":null,"abstract":"","PeriodicalId":43418,"journal":{"name":"Vestnik St Petersburg University-Mathematics","volume":"49 1","pages":"198 - 202"},"PeriodicalIF":0.2,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82207039","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-01DOI: 10.1134/S1063454123020139
G. A. Nesterchuk, A. Smirnov, S. B. Filippov
{"title":"Free Vibrations of a Cylindrical Shell with a Cap. II. Analysis of the Spectrum","authors":"G. A. Nesterchuk, A. Smirnov, S. B. Filippov","doi":"10.1134/S1063454123020139","DOIUrl":"https://doi.org/10.1134/S1063454123020139","url":null,"abstract":"","PeriodicalId":43418,"journal":{"name":"Vestnik St Petersburg University-Mathematics","volume":"7 1","pages":"245 - 251"},"PeriodicalIF":0.2,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76286852","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-01DOI: 10.1134/S1063454123020036
A. L. Dzhabrailov, E. Shishkina
{"title":"On Generalized Bessel Potentials and Perfect Functional Completions","authors":"A. L. Dzhabrailov, E. Shishkina","doi":"10.1134/S1063454123020036","DOIUrl":"https://doi.org/10.1134/S1063454123020036","url":null,"abstract":"","PeriodicalId":43418,"journal":{"name":"Vestnik St Petersburg University-Mathematics","volume":"9 1","pages":"143 - 152"},"PeriodicalIF":0.2,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76123341","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-01DOI: 10.1134/S1063454123020152
V. Ryabov, B. Yartsev
{"title":"Control of Composite-Wing Oscillation Coupling","authors":"V. Ryabov, B. Yartsev","doi":"10.1134/S1063454123020152","DOIUrl":"https://doi.org/10.1134/S1063454123020152","url":null,"abstract":"","PeriodicalId":43418,"journal":{"name":"Vestnik St Petersburg University-Mathematics","volume":"183 1","pages":"252 - 260"},"PeriodicalIF":0.2,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83553410","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-01DOI: 10.1134/S1063454123020140
D. Pavlov
{"title":"Approximation of Hölder Functions in the Lp Norm by Harmonic Functions on Some Multidimensional Compact Sets","authors":"D. Pavlov","doi":"10.1134/S1063454123020140","DOIUrl":"https://doi.org/10.1134/S1063454123020140","url":null,"abstract":"","PeriodicalId":43418,"journal":{"name":"Vestnik St Petersburg University-Mathematics","volume":"13 1","pages":"190 - 197"},"PeriodicalIF":0.2,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90439798","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-30DOI: 10.35750/2071-8284-2023-1-127-136
E. Serova, Ekaterina Pushtorskaya
Introduction. Tax crimes, the essence of which lies in the failure of taxpayers to fulfill their obligations and pay taxes in the amounts stipulated by the legislator, are most often detected within the framework of the activities of tax authorities, which reflects the possibility of initiating this category of criminal cases at the present stage solely on the basis of materials of a tax authority. At the same time, the guarantees contained in the tax legislation to protect a conscientious taxpayer from unfounded claims of tax authorities are successfully used by unscrupulous taxpayers who deliberately evade their duties, since they provide an opportunity to actquickly to conceal the traces of criminal activity. Not all the issues related to the receipt by tax authorities of information on the illegal activities of business participants, fixation of detected traces of a crime and sending the obtained results to the investigating authorities, have been resolved in the legislation, therefore, the achievement by tax service of the necessary results when conducting tax control also needs to be supported by legal mechanisms for the effective detection of tax crimes, their documentation and transfer to the investigating authorities for the initiation of criminal prosecution of the perpetrators. The aim of the study is the need to determine the possibility of expanding the number of reasons for initiating criminal cases on tax crimesbased on the analysis of the problems of implementing the modern legislative model for initiating criminal cases and the mechanism for conducting joint inspections with law enforcement agencies. Methods. In the course of the study, general scientific and particular scientific research methods were used: formal-logical methods (analysis, synthesis, generalization, hypotheses), comparative-legal, system structural research methods, statistical analysis method, observation, questioning, interviewing, content analysis of documents. Results. When studying the judicial practice and statistical reporting of the Federal Tax Service of Russia, it has been concluded that it is possible for taxpayers who are aware in advance of the identified risks of tax violations, as well as the amounts and circumstances of alleged evasion, to hide the traces of a crime, withdraw property or transfer business before a criminal case is initiated. Contradictions have been identified between the main tasks of the internal affairs bodies and their powers during the inspection and after its completion. The authors have made proposals regarding the possibility of initiating criminal prosecution by the internal affairs body in the event of tax evasion on an especially large scale, presence of facts of property withdrawal or business transfer after the taxpayer is handed a tax audit report and receives all the necessary documents from the tax authority.
{"title":"Initiation of criminal cases on tax crimes: problems and possible solutions","authors":"E. Serova, Ekaterina Pushtorskaya","doi":"10.35750/2071-8284-2023-1-127-136","DOIUrl":"https://doi.org/10.35750/2071-8284-2023-1-127-136","url":null,"abstract":"Introduction. Tax crimes, the essence of which lies in the failure of taxpayers to fulfill their obligations and pay taxes in the amounts stipulated by the legislator, are most often detected within the framework of the activities of tax authorities, which reflects the possibility of initiating this category of criminal cases at the present stage solely on the basis of materials of a tax authority. At the same time, the guarantees contained in the tax legislation to protect a conscientious taxpayer from unfounded claims of tax authorities are successfully used by unscrupulous taxpayers who deliberately evade their duties, since they provide an opportunity to actquickly to conceal the traces of criminal activity. Not all the issues related to the receipt by tax authorities of information on the illegal activities of business participants, fixation of detected traces of a crime and sending the obtained results to the investigating authorities, have been resolved in the legislation, therefore, the achievement by tax service of the necessary results when conducting tax control also needs to be supported by legal mechanisms for the effective detection of tax crimes, their documentation and transfer to the investigating authorities for the initiation of criminal prosecution of the perpetrators. The aim of the study is the need to determine the possibility of expanding the number of reasons for initiating criminal cases on tax crimesbased on the analysis of the problems of implementing the modern legislative model for initiating criminal cases and the mechanism for conducting joint inspections with law enforcement agencies. \u0000Methods. In the course of the study, general scientific and particular scientific research methods were used: formal-logical methods (analysis, synthesis, generalization, hypotheses), comparative-legal, system structural research methods, statistical analysis method, observation, questioning, interviewing, content analysis of documents. \u0000Results. When studying the judicial practice and statistical reporting of the Federal Tax Service of Russia, it has been concluded that it is possible for taxpayers who are aware in advance of the identified risks of tax violations, as well as the amounts and circumstances of alleged evasion, to hide the traces of a crime, withdraw property or transfer business before a criminal case is initiated. Contradictions have been identified between the main tasks of the internal affairs bodies and their powers during the inspection and after its completion. The authors have made proposals regarding the possibility of initiating criminal prosecution by the internal affairs body in the event of tax evasion on an especially large scale, presence of facts of property withdrawal or business transfer after the taxpayer is handed a tax audit report and receives all the necessary documents from the tax authority.","PeriodicalId":43418,"journal":{"name":"Vestnik St Petersburg University-Mathematics","volume":"166 1 1","pages":""},"PeriodicalIF":0.2,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86776709","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-30DOI: 10.35750/2071-8284-2023-1-160-168
Elena Piganova
Introduction: Speaking about the relevance of the study, it is necessary to note the positive role of studying the issue of managerial decisions during the training of future employees of the internal affairs bodies in educational institutions of the Ministry of Internal Affairs of Russia while studying the academic discipline «Fundamentals of Management in the Internal Affairs Bodies». It seems that in order to strengthen the practical component of studying this issue, it is necessary to search for suitable interactive technologies for conducting training sessions, which we tried to find in the framework of the study. The purpose of the study is dictated by the need to create certain methodological teaching aids, the use of which will make it possible to introduce into the learning process the practical implementation of the study of certain issues within the framework of conducting classes in an interactive form in the discipline «Fundamentals of Management in the Internal Affairs Bodies». Research methods: In the course of the research, such theoretical methods as analysis, synthesis, systematization, generalization, comparison and such empirical methods as observation, conversation, description, testing, experiment were used. Results of the study: We saw the solution to the problem in the testing and application of interactive technologies in the form of «Case method» and the «Business game» method in the training course of the discipline «Fundamentals of Management in the Internal Affairs Bodies». The study reflects new, previously not used, methodological teaching aids developed for this specified academic discipline, containing the designated teaching methods and the results of their practical application, which showed a pronounced positive trend in mastering new knowledge, skills and abilities by learners in the educational process, which allows us to speak about the practical significance of his study results.
{"title":"The practice of introducing interactive technologies in the training process of future employees of internal affairs bodies","authors":"Elena Piganova","doi":"10.35750/2071-8284-2023-1-160-168","DOIUrl":"https://doi.org/10.35750/2071-8284-2023-1-160-168","url":null,"abstract":"Introduction: Speaking about the relevance of the study, it is necessary to note the positive role of studying the issue of managerial decisions during the training of future employees of the internal affairs bodies in educational institutions of the Ministry of Internal Affairs of Russia while studying the academic discipline «Fundamentals of Management in the Internal Affairs Bodies». It seems that in order to strengthen the practical component of studying this issue, it is necessary to search for suitable interactive technologies for conducting training sessions, which we tried to find in the framework of the study. The purpose of the study is dictated by the need to create certain methodological teaching aids, the use of which will make it possible to introduce into the learning process the practical implementation of the study of certain issues within the framework of conducting classes in an interactive form in the discipline «Fundamentals of Management in the Internal Affairs Bodies». \u0000Research methods: In the course of the research, such theoretical methods as analysis, synthesis, systematization, generalization, comparison and such empirical methods as observation, conversation, description, testing, experiment were used. \u0000Results of the study: We saw the solution to the problem in the testing and application of interactive technologies in the form of «Case method» and the «Business game» method in the training course of the discipline «Fundamentals of Management in the Internal Affairs Bodies». The study reflects new, previously not used, methodological teaching aids developed for this specified academic discipline, containing the designated teaching methods and the results of their practical application, which showed a pronounced positive trend in mastering new knowledge, skills and abilities by learners in the educational process, which allows us to speak about the practical significance of his study results.","PeriodicalId":43418,"journal":{"name":"Vestnik St Petersburg University-Mathematics","volume":"12 1","pages":""},"PeriodicalIF":0.2,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86875695","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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