שמעוני ערן שמאות מקרקעין-הפחתת היטלי השבחה

29/09/2026

I am pleased to share the formal release of Paper VII: Theory of Spheres (ToS) – Introduction to the New Quantum Geometry Formalism.

This paper introduces a purely geometric foundation that bypasses abstract wavefunctions and ad-hoc calibration fields, deriving the fundamental properties of matter directly from 0-dimensional cosmic oscillator dynamics.

Highlighted in the infographic below, Paper VII uncovers, among others, two main breakthroughs:

⭐ 12-Lepton Mass Spectrum Calibration: Exact geometric derivation of all 12 lepton mass states within a 4σ statistical threshold, eliminating free parameters.

&

⭐ Quantum Geometry Engine: The operational mechanics of 3D refraction symmetry and phase coupling that govern fundamental particle boundaries.

These foundational results demonstrate a concrete, geometric architecture where particle spectrums and quantum behaviors emerge naturally from spatial pressure and phase interference.

🌐 Read the full article in HTML on my website:

[https://lnkd.in/dapvwgB6]

📄 Or download the PDF:

[https://lnkd.in/dfMWBTXn]

DOI: 10.17605/OSF .IO/43XFR Date: September 2026

Thank you for following this incredible journey, As the series nears its conclusion, Article VIII will focus primarily on the forces and the remaining particle masses in the Standard Model. I look forward to your insights, thoughts, and continuing the discussion in our dedicated group: 'Theory of Spheres (ToS): Unified Field Theory & VSL Cosmology'!

04/09/2026

05/08/2026

בערר מס' (י-ם) 8047-04-19, המצורף מטה כקישור, נקבע במקרה הנידון, בין היתר, כי: ככל שמענקים, הטבות ותמריצים כלכליים יש בהם בכדי להשפיע על שווים האובייקטיבי של מקרקעין, על ידי קונה מרצון ומוכר מרצון, הרי שלא ניתן להתעלם מכך ויש להביא זאת בחשבון במסגרת שומת היטל השבחה.

05/08/2026

ערר מס' תא/85064/15, המצורף מטה כקישור, נקבע, בין היתר, כי: במקרה של הריסת מבנים קיימים ובניית חדשים תחתם, אין לשלול פטור מהיטל השבחה, לשכונת שיקום, לפי סעיף 19 (ב) (1).

06/07/2026

As promised, I am pleased to share the formal release of Paper VI: Theory of Spheres ('Quantum Gravity') – Time, Inter-universal Coupling and the Dynamical Gravitational Constant, which is The Grand Finale of the series. What is expected later is perhaps only a short summary article and a concluding citation page.

This final paper delivers the ultimate mathematical resolution to our cosmic model within the Theory of Spheres (ToS) framework. By defining the precise boundary conditions of dynamic quantum-gravitational pressures, we successfully unlock the fundamental, time-dependent constants of the universe without relying on static empirical parameters.

Highlighted in the infographic below; Paper VI uncovers, among others, two main breakthroughs:

⭐ Dynamical Gravitational Constant G0(now)

&

⭐ Geometric Coupling Ratio (α): The deep structural link between quantum physics and classical mechanics, revealing the geometric suppression that governs the fine-structure constant (α).

These foundational examples demonstrate a highly structured, finite universe where the vacuum catastrophe is naturally resolved through geometric interference, down to the minimal residual 'noise' of reality.

🌐 Read the full article in HTML on my website:
[https://lnkd.in/dU279auW]
📝 Or download the PDF:
[https://lnkd.in/dJCWpsMJ]

DOI: 10.17605/OSF.IO/42THP
Publication Date: June 20, 2026

Thank you for following this incredible journey. I look forward to your insights, thoughts, and continuing the discussion in our dedicated group: 'Theory of Spheres (ToS): Unified Field Theory & VSL Cosmology'!