Search results for: connected factories

Authors: K. Prabhu, K. Dinesh, M. Ranjani, M. Suhitha

Abstract:

During the tough times of covid, those people who were hospitalized found it difficult to always convey what they wanted to or needed to the attendee. Sometimes the attendees might also not be there. In that case, the patients can use simple hand gestures to control electrical appliances (like its set it for a zero watts bulb)and three other gestures for voice note intimation. In this AI-based hand recognition project, NodeMCU is used for the control action of the relay, and it is connected to the firebase for storing the value in the cloud and is interfaced with the python code via raspberry pi. For three hand gestures, a voice clip is added for intimation to the attendee. This is done with the help of Google’s text to speech and the inbuilt audio file option in the raspberry pi 4. All the five gestures will be detected when shown with their hands via the webcam, which is placed for gesture detection. The personal computer is used for displaying the gestures and for running the code in the raspberry pi imager.

Keywords: nodeMCU, AI technology, gesture, patient

Procedia PDF Downloads 138

Authors: Zheming Cao

Abstract:

Control loops are the most important components in the wind turbine system. Product quality, operation safety, and the economic performance are directly or indirectly connected to the performance of control systems. This paper proposed a performance evaluation method based on minimum-variance for wind turbine control system. This method can be applied on PID controller for pitch control system in the wind turbine. The good performance result demonstrated in the paper was achieved by retuning and optimizing the controller settings based on the evaluation result. The concepts presented in this paper are illustrated with the actual data of the industrial wind farm.

Keywords: control performance, evaluation, minimum-variance, wind turbine

Procedia PDF Downloads 341

Authors: Prantasi Harmi Tjahjanti, Iswanto Iswanto, Edi Widodo, Sholeh Pamuji

Abstract:

Materials of the thermoplastic polymer when they break is usually thrown away, or is recycled which requires a long process. The purpose of this study is to splice the broken thermoplastic polymer using hot gas welding with different variations of welding wire/electrodes. Materials of thermoplastic polymer used are Polyethylene (PE), Polypropylene (PP), and Polyvinyl chloride (PVC) by using welding wire like the three materials. The method is carried out by using hot gas welding; there are two materials that cannot be connected, namely PE with PVC welding wire, and PP with PVC welding wire. The permeable liquid penetrant test is PP with PE welding wire, and PVC with PE welding wire. The best bending test result with the longest elongation is PE with PE welding wire with a bending test value of 179.03 kgf/mm². The microstructure was all described in Scanning Electron Microscopy (SEM) observations.

Keywords: thermoplastic polymers, bending test, polyethylene (PE), polypropylene (PP), polyvinyl chloride (PVC), hot gas welding, bending test

Procedia PDF Downloads 178

Authors: Svetlana L. Mishlanova, Evgeniia V. Ermakova, Mariia E. Timirkina

Abstract:

The paper is concerned with the study of metaphor production in essays written by Russian and English native speakers in the framework of cognitive metaphor theory. It considers metaphorical competence as individual’s ability to recognize, understand and use metaphors in speech. The work analyzes the influence of visual metaphor on production and density of conventional and novel verbal metaphors. The main methods of research include experiment connected with image interpretation, metaphor identification procedure (MIPVU) and visual conventional metaphors identification procedure proposed by VisMet group. The research findings will be used in the project aimed at comparing metaphorical competence of native and non-native English speakers.

Keywords: metaphor, metaphorical competence, conventional, novel

Procedia PDF Downloads 258

Authors: F. Sallem, B. Dahhou, A. Kamoun

Abstract:

In this work, the main problem considered is the detection and the isolation of the actuator fault. A new formulation of the linear system is generated to obtain the conditions of the actuator fault diagnosis. The proposed method is based on the representation of the actuator as a subsystem connected with the process system in cascade manner. The designed formulation is generated to obtain the conditions of the actuator fault detection and isolation. Detectability conditions are expressed in terms of the invertibility notions. An example and a comparative analysis with the classic formulation illustrate the performances of such approach for simple actuator fault diagnosis by using the linear model of nuclear reactor.

Keywords: actuator fault, Fault detection, left invertibility, nuclear reactor, observability, parameter intervals, system inversion

Procedia PDF Downloads 372

Authors: Emmanuel U. Oleka, Anil Khanal, Gary L. Lebby, Ali R. Osareh

Abstract:

Synchrophasor technology is fast being deployed in electric power grids all over the world and is fast changing the way the grids are managed. This trend is to continue until the entire power grids are fully connected so they can be monitored and controlled in real-time. Much achievement has been made in the synchrophasor technology development and deployment, and much more are yet to be achieved. Real-time power grid control and protection potentials of synchrophasor are yet to be explored. It is of necessity that researchers keep in view the various challenges that still need to be overcome in expanding the frontiers of synchrophasor technology. This paper outlines the major challenges that should be dealt with in order to achieve the goal of total power grid visualization, monitoring and control using synchrophasor technology.

Keywords: electric power grid, grid visualization, phasor measurement unit, synchrophasor

Procedia PDF Downloads 528

Authors: M. M. Othman, Walid El-Khattam, Y. G. Hegazy, A. Y. Abdelaziz

Abstract:

This paper presents a method for finding the optimal location and capacity of dispatchable DGs connected to the distribution feeders for optimal planning for a specified power loss without violating the system practical constraints. The distributed generation units in the proposed algorithm is modeled as voltage controlled node with the flexibility to be converted to constant power node in case of reactive power limit violation. The proposed algorithm is implemented in MATLAB and tested on the IEEE 37-nodes feeder. The results that are validated by comparing it with results obtained from other competing methods show the effectiveness, accuracy and speed of the proposed method.

Keywords: distributed generators, firefly technique, optimization, power loss

Procedia PDF Downloads 507

Authors: Robert Grzeszczak

Abstract:

The article deals with one of the most significant issues concerning the functioning of the public sector in the European Union. The objectives of good governance were formulated by the EU itself and also the Scholars in reaction to the discussion that started a decade ago and concerned the role of the government in 21st century, the future of integration processes and globalization challenges in Europe. Currently, the concept of good governance is mainly associated with the improvement of management of public policies in the European Union, concerning both domestic and EU policies. However, it goes beyond the issues of state capacity and effectiveness of management. Good governance relates also to societal participation in the public administration and verification of decisions made in public authorities’ (including public administration). Indirectly, the concept and practice of good governance are connected to societal legitimisation of public bodies in the European Union.

Keywords: good governance, government, European law, European Union

Procedia PDF Downloads 534

Authors: Mohammad Torabiyan, Kazem Mosawi Nejad

Abstract:

Today architecture has become as a powerful media for introducing cultures to the world, which in turn brings about a change in the global insight, power gaining, investment and development. Islamic architecture is based on the language of Koran and shows the depth and richness of Islam through spiritual soul. This is in a way that belief in monotheism and faith in Islamic teachings are manifested as Islam's aesthetic thought in Islamic architecture. Unfortunately, Islamic architecture has been damaged a lot due to lack of necessary information and also successive wars which have overtaken the Muslims as well as the dominance of colonizing counties. Islamic architecture is rooted in the history, culture and civilization of Muslims but its deficiencies and shortcomings should be removed through systematizing the Islamic architecture researchers. Islamic countries should act in a way that the art of Islamic architecture shows its true place in different architecture eras and makes everybody aware that Islamic architecture has a historical root and is connected eternally to the genuineness, religious art and culture of Muslims and civilization.

Keywords: art, culture, civilization, Islamic architecture, Muslims

Procedia PDF Downloads 509

Authors: G. Shabib, Esam H. Abd-Elhameed, G. Magdy

Abstract:

In this paper, a comparison of discrete time PID, PSS controllers is presented through small signal stability of power system comprising of one machine connected to infinite bus system. This comparison achieved by using a new approach of discretization which converts the S-domain model of analog controllers to a Z-domain model to enhance the damping of a single machine power system. The new method utilizes the Plant Input Mapping (PIM) algorithm. The proposed algorithm is stable for any sampling rate, as well as it takes the closed loop characteristic into consideration. On the other hand, the traditional discretization methods such as Tustin’s method is produce satisfactory results only; when the sampling period is sufficiently low.

Keywords: PSS, power system stabilizer PID, proportional-integral-derivative PIM, plant input mapping

Procedia PDF Downloads 484

Authors: Serebryanaya Fatima, Essaih Hind

Abstract:

The Rosa damascena (Rosa damascena Mill.) is an interesting medicinal plant; it is famous in different countries and has medicinal use in many cultures. The main groups of pharmacological actions of rose oil are connected with anti-inflammatory, antifungal activity, also antioxidant and antibacterial, and antiparasitic properties. We have prepared the quality indicators analysis of the Damascus rose oil. An iodine number, acid number, and oil peroxide number were determined. The following indicators of the quality of rose oil have been studied. The determination was carried out according to the pharmacopoeic methods of analysis of essential oils, the definition of peroxide number (1,971%), iodine number (3,365%), and acid number (0,0526%).

Keywords: Rosa damascene, Rosa damascena Mill., iodine number, acid number, oil peroxide number

Procedia PDF Downloads 57

Authors: Fatma Soltani

Abstract:

In power electronics the DC-DC converters or choppers are now employed in large areas, particularly in the field of electricity generation by wind and solar energy conversion. Photovoltaic generators (GPV) can deliver maximum power for a point on the characteristic P = f (Vpv), called maximum power point (MPP), or climatic variations, entraiment fluctuation PPM. To remedy this problem is interposed between the generator and receiver a DC-DC converter. The converter is usually used a simple MOSFET chopper. However, the MOSFET can be applied in the field of low power when you need a high switching frequency but becomes highly dissipative when should block large voltages For PV generators medium and high power, the use of IGBT chopper is by far the most recommended. To reduce stress on semiconductor components using several choppers series connected in parallel is known as interleaved chopper. These choppers lead to rotas.

Keywords: converter DC-DC entrelaced

, photovoltaic generators, IGBT, optimisation

Procedia PDF Downloads 515

Authors: P. Revathi, T. Mrunalini, K. Padma Priya, P. Ramya, R. Saranya

Abstract:

During the tough times of covid, those people who were hospitalized found it difficult to always convey what they wanted to or needed to the attendee. Sometimes the attendees might also not be there. In that case, the patients can use simple hand gestures to control electrical appliances (like its set it for a zero watts bulb)and three other gestures for voice note intimation. In this AI-based hand recognition project, NodeMCU is used for the control action of the relay, and it is connected to the firebase for storing the value in the cloud and is interfaced with the python code via raspberry pi. For three hand gestures, a voice clip is added for intimation to the attendee. This is done with the help of Google’s text to speech and the inbuilt audio file option in the raspberry pi 4. All the 5 gestures will be detected when shown with their hands via a webcam which is placed for gesture detection. A personal computer is used for displaying the gestures and for running the code in the raspberry pi imager.

Keywords: onion harvesting, automatic pluging, camera, raspberry pi

Procedia PDF Downloads 172

Authors: Sara Kamalisiahroudi, Jun Huang, Zhe Li, Jianbo Zhang

Abstract:

Two types of commercial cylindrical lithium ion batteries (Panasonic 3.4 Ah NCR-18650B and Samsung 2.9 Ah INR-18650), were investigated experimentally. The capacities of these samples were individually measured using constant current-constant voltage (CC-CV) method at different ambient temperatures (-10 ℃, 0 ℃, 25 ℃). Their internal resistance was determined by electrochemical impedance spectroscopy (EIS) and pulse discharge methods. The cells with different configurations of parallel connection NCR-NCR, INR-INR and NCR-INR were charged/discharged at the aforementioned ambient temperatures. The results showed that the difference of internal resistance between cells much more evident at low temperatures. Furthermore, the parallel connection of NCR-NCR exhibits the most uniform temperature distribution in cells at -10 ℃, this feature is quite favorable for the safety of the battery pack.

Keywords: batteries in parallel connection, internal resistance, low temperature, temperature difference, current distribution

Procedia PDF Downloads 454

Authors: Nabila Louai, Fouad Khaldi, Houria Benharchache

Abstract:

In this paper, the case of meeting a household’s electrical energy demand with hybrid systems has been examined. The objective is to study technological feasibility and economic viability of the electrification project by a hybrid system (PV/ wind) of a residential home located in Batna-Algeria and to reduce the emissions from traditional power by using renewable energy. An autonomous hybrid wind/photovoltaic (PV)/battery power system and a PV/Wind grid connected system, has been carried out using Hybrid Optimization Model for Electric Renewable (HOMER) simulation software. As a result, it has been found that electricity from the grid can be supplied at a lower price than electricity from renewable energy at this moment.

Keywords: batna, household, hybrid system, renewable energy, techno-economy

Procedia PDF Downloads 576

Authors: Mari Chaikovskaia, Jean-Philippe Gayon, Alain Quilliot

Abstract:

We consider a fleet of elementary robots that can be connected in different ways to transport loads of different types. For instance, a single robot can transport a small load, and the association of two robots can either transport a large load or two small loads. We seek to determine the optimal number of robots to transport a set of loads in a given time interval, with or without reconfiguration. We show that the problem with reconfiguration is strongly NP-hard by a reduction to the bin-packing problem. Then, we study a special case with unit capacities and derive simple formulas for the minimum number of robots, up to 3 types of loads. For this special case, we compare the minimum number of robots with or without reconfiguration and show that the gain is limited in absolute value but may be significant for small fleets.

Keywords: fleet sizing, reconfigurability, robots, transportation

Procedia PDF Downloads 62

Authors: Heidi von Korff

Abstract:

The electricity grid is changing in terms of flexibility. Distributed generation (DG) policy is being discussed worldwide and implemented. Developers and utilities are seeking a pathway towards Zero Net Energy (ZNE) communities and the interconnection to the distribution grid. Using the VISDOM platform for establishing a method for managing and monitoring energy consumption loads of ZNE communities as a capacity resource for the grid. Reductions in greenhouse gas emissions and energy security are primary policy drivers for incorporating high-performance energy standards and sustainability practices in residential households, such as a market transformation of ZNE and nearly ZNE (nZNE) communities. This research investigates how load data impacts ZNE, to see if there is a correlation to the daily load variations in a single ZNE home. Case studies will include a ZNE community in California and a nearly ZNE community (All – Electric) in the Netherlands, which both are in measurement and verification (M&V) phases and connected to the grid for simulations of methods.

Keywords: zero net energy, distributed generation, renewable energy, zero net energy community

Procedia PDF Downloads 282

Authors: M. N. Tandjaoui, C. Banoudjafar, C. Benachaiba, O. Abdelkhalek, A. Kechich

Abstract:

Advanced power electronic systems are deemed to be an integral part of renewable, green, and efficient energy systems. Wind energy is one of the renewable means of electricity generation that is now the world’s fastest growing energy source can bring new challenges when it is connected to the power grid due to the fluctuation nature of the wind and the comparatively new types of its generators. The wind energy is part of the worldwide discussion on the future of energy generation and use and consequent effects on the environment. However, this paper will introduce some of the requirements and aspects of the power electronic involved with modern wind generation systems, including modern power electronics and converters, and the issues of integrating wind turbines into power systems.

Keywords: power electronics, renewable energy, smart grid, green energy, power technology

Procedia PDF Downloads 626

Authors: Gaokai Liu

Abstract:

Automatic defect detection for nanomaterial images is widely required in industrial scenarios. Deep learning approaches are considered as the most effective solutions for the great majority of image-based tasks. In this paper, an edge guidance network for defect segmentation is proposed. First, the encoder path with multiple convolution and downsampling operations is applied to the acquisition of shared features. Then two decoder paths both are connected to the last convolution layer of the encoder and supervised by the edge and segmentation labels, respectively, to guide the whole training process. Meanwhile, the edge and encoder outputs from the same stage are concatenated to the segmentation corresponding part to further tune the segmentation result. Finally, the effectiveness of the proposed method is verified via the experiments on open nanofibrous datasets.

Keywords: deep learning, defect detection, image segmentation, nanomaterials

Procedia PDF Downloads 121

Authors: Sun-Ki Hong, Ki-Seok Kim, Yong-Ho Jo

Abstract:

Lots of motors have been being used in industry. Therefore many researchers have studied about the failure diagnosis of motors. In this paper, the effect of measuring environment for diagnosis of gear fault connected to a motor shaft is studied. The fault diagnosis is executed through the comparison of normal gear and abnormal gear. The measured FFT data are compared with the normal data and analyzed for q-axis current, noise and vibration. For bad and good environment, the diagnosis results are compared. From these, it is shown that the bad measuring environment may not be able to detect exactly the motor gear fault. Therefore it is emphasized that the measuring environment should be carefully prepared.

Keywords: motor fault, diagnosis, FFT, vibration, noise, q-axis current, measuring environment

Procedia PDF Downloads 533

Authors: Farah Wahida Binti Mohamad Said

Abstract:

Islamic culture is the way of life a Muslim is defined by the Qur’an and Sunnah. On the other hand, Western culture is fashioned by a host of people; Capitalists, atheists, people who believe in same-gender marriages and others of a similar nature. The main issue that faced by the Muslim in Malaysia is the effect of western culture on Muslim lifestyle. This is because of the influence from western culture that dominates mind of the Muslim and also impressed on their lifestyle. Practically, majority all things have connected with western culture. However, the main objective for this project is to develop the effect of western culture on Muslim lifestyle. This project also focuses on a few aspects that relate with cultural of Muslim and western culture nowadays. This paper will include a few method .The methods for this project are a video, interview etc. Another methodology we will put on next paper for more detail information. As a result, this research found that western cultural will be effect on Muslim lifestyle.

Keywords: effect of western culture, Muslim lifestyle, western culture, western and Muslim culture

Procedia PDF Downloads 493

Authors: M. R. Bengourina, M. Rahli, L. Hassaine, S. Saadi

Abstract:

In this study, we present a control method entitled virtual flux direct power control of a grid connected photovoltaic system associated with an active power filter. The virtual flux direct control of power (VF-DPC) is employed for the calculation of reference current generation. In this technique, the switches states of inverter are selected from a table of switching based on the immediate errors between the active and reactive powers and their reference values. The objectives of this paper are the reduction of Total Harmonic Distortion (THD) of source current, compensating reactive power and injecting the maximum active power available from the PV array into the load and/or grid. MATLAB/SIMULINK simulations are provided to demonstrate the performance of the proposed approach.

Keywords: shunt active power filter, VF-DPC, photovoltaic, MPPT

Procedia PDF Downloads 297

Authors: M. Habab, C. Benachaiba, B. Mazari, H. Madi, C. Benoudjafer

Abstract:

The use of Distributed Generation (DG) has been increasing in recent years to fill the gap between energy supply and demand. This paper presents the grid connected wind energy system with UPQC based on fuzzy controller to compensate for voltage and current disturbances. The proposed system can improve power quality at the point of installation on power distribution systems. Simulation results show the capability of the DG-UPQC intelligent system to compensate sags voltage and current harmonics at the Point of Common Coupling (PCC).

Keywords: shunt active filter, series active filter, UPQC, power quality, sags voltage, distributed generation, wind turbine

Procedia PDF Downloads 389

Authors: Maryam Sheikhzadeh Noshabadi

Abstract:

There is no doubt that the Internet has connected the entire world. As a result of this flexible environment, virtual businesses have grown in importance and become one of the most important types of businesses. Although many governments use the internet and have free access to it, some are not happy with the free space and wide accessibility. As a result of recent events and civil protests in Iran, the country's government leaders have decided to once again cut off and filter its free and global Internet. Several issues were impacted by this decision; this includes the lives of businesses that were formed in virtual spaces platform. In this study, we explored the definitive impact of the Internet in Iran in September 1401, using semi-structured interviews with 20 digital marketing activists. This group was discussed in detail in terms of their financial and psychological damages. As a result of these conditions, this group has experienced a crisis of livelihood.

Keywords: internet, Iran, filtering, digital marketing.

Procedia PDF Downloads 56

Authors: W. Ait Ahmed, M. Aggour, M. Naciri

Abstract:

Extracting energy from biomass is an important alternative to produce different types of energy (heat, electricity, or both) assuring low pollution and better efficiency. It is a new yet reliable approach to reduce green gas emission by extracting methane from industry effluents and use it to power machinery. We focused in our project on using paper and mill effluents, treated in a UASB reactor. The methane produced is used in the factory’s power supply. The aim of this work is to develop an electronic system using Arduino platform connected to a gas sensor, to measure and display the curve of daily methane production on processing. The sensor will send the gas values in ppm to the Arduino board so that the later sends the RS232 hardware protocol. The code developed with processing will transform the values into a curve and display it on the computer screen.

Keywords: biogas, Arduino, processing, code, methane, gas sensor, program

Procedia PDF Downloads 285

Authors: Feng-Ming Fan, Xiu-Hui Wen, Po-Feng Chen, Yi-Ching Tu

Abstract:

Because of inborn natural conditions and man-made sabotage, the water resources insufficient phenomenon in Taiwan is a very important issue needed to face immediately. The regulations and law of water resources protection and recycling are gradually completed now but still lack of specific water recycling effectiveness checking method. The research focused on the industrial parks that already had been certificated with EIA to establish a professional checking system, carry through and forge ahead to contribute one’s bit in water resources sustainable usage. Taiwan Government Policies of Environmental Impact Assessment established in 1994, some development projects were requested to set certain water recycling ratio for water resources effective usage. The water covers and contains everything because all-inclusive companies enter and be stationed. For control the execution status of industrial park water and waste water recycling ratio about EIA commitment effectively, we invited experts and scholars in this filed to discuss with related organs to formulate the policy and audit plan. Besides, call a meeting to set public version water equilibrium diagrams and recycles parameter. We selected nine industrial parks that were requested set certain water recycling ratio in EIA examination stage and then according to the water usage quantity, we audited 340 factories in these industrial parks with spot and documents examination and got fruitful results – the average water usage of unit area per year of all these examined industrial parks is 31,000 tons/hectare/year, the value is just half of Taiwan industries average. It is obvious that the industrial parks with EIA commitment can decrease the water resources consumption effectively. Taiwan government policies of Environmental Impact Assessment took follow though tracking function into consideration at the beginning. The results of this research verify the importance of the implementing with water recycling to save water resources in EIA commitment. Inducing development units to follow EIA commitment to get the balance between environmental protection and economic development is one of the important EIA value.

Keywords: Taiwan government policies of environmental impact assessment, water recycling ratio of EIA commitment, water resources sustainable usage, water recycling

Procedia PDF Downloads 198

Authors: Sara Mensou, Ahmed Essadki, Issam Minka, Tamou Nasser, Badr Bououlid Idrissi

Abstract:

In this paper we present a contribution for the modeling and control of wind energy conversion system based on a Doubly Fed Induction Generator (DFIG). Since the wind speed is random the system has to produce an optimal electrical power to the Network and ensures important strength and stability. In this work, the Backstepping controller is used to control the generator via two converter witch placed a DC bus capacitor and connected to the grid by a Filter R-L, in order to optimize capture wind energy. All is simulated and presented under MATLAB/Simulink Software to show performance and robustness of the proposed controller.

Keywords: wind turbine, doubly fed induction generator, MPPT control, backstepping controller, power converter

Procedia PDF Downloads 159

Authors: Norbert Szulc, Jakub Wilk, Franciszek Górski

Abstract:

This paper presents an approach for simulating and testing robotic systems based on PX4, using a local Kubernetes cluster. The approach leverages modern cloud-native tools and runs on single-board computers. Additionally, this solution enables the creation of datasets for computer vision and the evaluation of control system algorithms in an end-to-end manner. This paper compares this approach to method commonly used Docker based approach. This approach was used to develop simulation environment for an unmanned surface vehicle (USV) for RoboBoat 2023 by running a containerized configuration of the PX4 Open-source Autopilot connected to ROS and the Gazebo simulation environment.

Keywords: cloud computing, Kubernetes, single board computers, simulation, ROS

Procedia PDF Downloads 52

Authors: Joanna Pietrzak, Anna Stefanska, Wieslaw Rokicki

Abstract:

Contemporary high-rise buildings constructed in recent years are often tremendous examples of original and unique architectural forms, being at the same time the affirmation of technical and technological progress accomplishments. The search for more efficient, sophisticated generations of structures also concerns the shaping of high-quality details. The concept of structural detail designing is connected with the rationalization of engineering solutions as well as through the optimisation and reduction of used material. Contemporary structural detail perceived through the development of building technologies is often a very aesthetic technical and material solution, which significantly influences the visual perception of architecture. Structural details are more often seen in shaping the forms of high-rise buildings, which are erected in many culturally different countries.

Keywords: aesthetic expression, high-rise buildings, structural detail, tall buildings

Procedia PDF Downloads 145

Authors: Dimitris Balios, Stefanos Tantos

Abstract:

Economic growth and social evolution are connected to trust relationships in a society. The quality of the accounting information, the tax information system and the tax audit mechanism evolve multiple benefits in an economy. Tax evasion, the illegal practice where people and companies do not pay taxes, is a crime because of the negative effect in economy and society. In this paper, we describe a theoretical framework on the characteristics of a fair and efficient tax auditing information system which could be a tool against tax evasion, a tool for an economy to grow, especially in countries that face fluctuations in economic activity. We conclude that a fair and efficient tax auditing information system increases the reliability of tax administration, improves taxpayers’ tax compliance and causes a developmental trajectory for the economy.

Keywords: auditing information system, auditing mechanism, tax evasion, taxation

Procedia PDF Downloads 127