Cube Satellites are miniaturized satellites used for space research with a mass of not more than 1.33 kg per unit. They are widely used in space applications because of its low cost of manufacturing and flexibility of applications. Since, they use commercial off-the-shelf components, thermal consideration of internal components of 1-unit cube satellites becomes a necessity. In this paper, transient thermal analysis of a 1-unit cube satellite is conducted to analyze its behavior during the first 29 seconds of orbit insertion from the launch vehicle. Transient thermal analysis yielded a temperature range that exceeded the optimum limit. As a result, to reduce heat dissipation, two main types of thermal management systems for satellites: active control and passive control systems are included. To maintain critical components at their operating temperature, a passive thermal control is implemented. Thermal strap and multi-layer insulation are used to analyze internal components of 1-unit cube satellite. Using graphite fiber thermal strap and aerogel multi-layer insulation for internal components, the 1-unit modular cube satellite is found to be more suitable under low earth orbit conditions.
This contribution deals with signifi cant changes in regulation of cross-border taxation in Russia that have been introduced since 2014 mainly due to the impact of the governmental policy of deoffshorization aimed at fighting the offshore character of Russian economy. At the same time participation in the OECD BEPS Project also infl uenced the international tax landscape in Russia. The analysis of the key substantive and procedural rules that were introduced in the course of the international tax reform in Russia is the key goal of the article. The author covers controlled foreign companies rules, management test for corporate tax residence, beneficial ownership concept, automatic exchange of information and key changes in the tax treaty network. The author aims to show steps that were taken by Russia in its reform of international taxation in order to confi rm the hypothesis that in cross-border taxation Russia uses the widespread mechanisms and soft law recommendations while going its own way and often setting its own versions of the main elements of the international taxation landscape. Another important issue under consideration is the balance between unilateral, bilateral and multilateral regulation of international taxation in Russia.
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