Vestnik St Petersburg University-Mathematics最新文献

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On the Asymptotic Power of a Method for Testing Hypotheses on the Equality of Distributions 分布相等性假设检验方法的渐近幂
IF 0.2
Vestnik St Petersburg University-Mathematics Pub Date : 2023-06-01 DOI: 10.1134/S1063454123020115
V. Melas
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引用次数: 0
On the Solution of a Two-Sided Vector Equation in Tropical Algebra 热带代数中一个双面向量方程的解
IF 0.2
Vestnik St Petersburg University-Mathematics Pub Date : 2023-06-01 DOI: 10.1134/S1063454123020103
N. Krivulin
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引用次数: 1
Finite Deformations of a Bilayer Dielectric Nonlinear-Elastic Anisotropic Tube under the Action of an Electric Field 电场作用下双层介质非线性弹性各向异性管的有限变形
IF 0.2
Vestnik St Petersburg University-Mathematics Pub Date : 2023-06-01 DOI: 10.1134/S1063454123020097
A. Kolesnikov, D. A. Letunova
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引用次数: 0
Fixed Point Theorem via Measure of Non-Compactness for a New Kind of Contractions 一类新压缩的非紧性测度不动点定理
IF 0.2
Vestnik St Petersburg University-Mathematics Pub Date : 2023-06-01 DOI: 10.1134/S1063454123020164
Youssef Touail, Amine Jaid, D. El Moutawakil
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引用次数: 0
Free Vibrations of a Cylindrical Shell with a Cap. II. Analysis of the Spectrum 带帽圆柱壳的自由振动。2。光谱分析
IF 0.2
Vestnik St Petersburg University-Mathematics Pub Date : 2023-06-01 DOI: 10.1134/S1063454123020139
G. A. Nesterchuk, A. Smirnov, S. B. Filippov
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引用次数: 0
On Generalized Bessel Potentials and Perfect Functional Completions 关于广义贝塞尔势和完备泛函补全
IF 0.2
Vestnik St Petersburg University-Mathematics Pub Date : 2023-06-01 DOI: 10.1134/S1063454123020036
A. L. Dzhabrailov, E. Shishkina
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引用次数: 0
Control of Composite-Wing Oscillation Coupling 复合材料-机翼振荡耦合控制
IF 0.2
Vestnik St Petersburg University-Mathematics Pub Date : 2023-06-01 DOI: 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}
引用次数: 0
Approximation of Hölder Functions in the Lp Norm by Harmonic Functions on Some Multidimensional Compact Sets 若干多维紧集上调和函数逼近Lp范数中的Hölder函数
IF 0.2
Vestnik St Petersburg University-Mathematics Pub Date : 2023-06-01 DOI: 10.1134/S1063454123020140
D. Pavlov
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引用次数: 0
Reichstag fire case. Psychological expertise of reliability of testimony in Germany 国会纵火案。德国证词可靠性的心理学专业知识
IF 0.2
Vestnik St Petersburg University-Mathematics Pub Date : 2023-03-30 DOI: 10.35750/2071-8284-2023-1-197-204
Ol'ga Aleksandrova, V. Engalychev
{"title":"Reichstag fire case. Psychological expertise of reliability of testimony in Germany","authors":"Ol'ga Aleksandrova, V. Engalychev","doi":"10.35750/2071-8284-2023-1-197-204","DOIUrl":"https://doi.org/10.35750/2071-8284-2023-1-197-204","url":null,"abstract":"The scientific discussion that has been going on in recent decades about the possibility and admissibility of examination of the reliability of testimony demands the study of some leading foreign countries experience, where such examination has long become a fact of practical jurisprudence. \u0000The goal of the study is to analyse the theoretical insights of German scientists and experts into the most resonant facts from the perspective of modern psychological expertise. \u0000The object of the study is the case of the Reichstag fire, 1933. Marinus van der Lubbe, a worker from the Dutch Leiden, was accused of setting the Reichstag on fire and then sentenced to death. In 2007 the law on “Abolition of unjust judgments of the national socialist regime” (1998) granted a pardon to van der Lubbe without revision au fond. To this day, there are disputes about the involvement of van der Lubbe in organizing the arson and his guilt. The German psychologist Hartmut Böhm made an attempt to evaluate van der Lubbe’s testimony from the perspective of modern psychology and forensic psychological examination of the reliability of testimony. The article briefly outlines some results of this attempt to give a general idea of the logic of the developed and recognized tools applied.","PeriodicalId":43418,"journal":{"name":"Vestnik St Petersburg University-Mathematics","volume":"4 1","pages":""},"PeriodicalIF":0.2,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75372731","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}
引用次数: 0
Initiation of criminal cases on tax crimes: problems and possible solutions 税务犯罪刑事案件的提起:问题及可能的解决办法
IF 0.2
Vestnik St Petersburg University-Mathematics Pub Date : 2023-03-30 DOI: 10.35750/2071-8284-2023-1-127-136
E. Serova, Ekaterina Pushtorskaya
{"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}
引用次数: 0
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