Search results for: timing system

Authors: Young-Kwan Choi, Gang-Wook Shin, Sung-Taek Hong

Abstract:

Water supply system consumes large amount of power load during water treatment and transportation of purified water. Many energy conserving high efficiency materials such as DC motor and LED light have recently been introduced to water supply system for energy conservation. This paper performed empirical analysis on BLDC, AC motors, and comparatively analyzed the change in power according to DC power supply ratio in order to conserve energy of a next-generation water treatment system called vertical water treatment system. In addition, a DC distribution system linked with photovoltaic generation was simulated to analyze the energy conserving effect of DC load.

Keywords: vertical water treatment system, DC power supply, energy efficiency, BLDC

Procedia PDF Downloads 503

Authors: Mohsen Shirani, Micaela Demichela

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Food supply chain is one of the most complex supply chain networks due to its perishable nature and customer oriented products, and food safety is the major concern for this industry. IT system could help to minimize the production and consumption of unsafe food by controlling and monitoring the entire system. However, there have been many issues in adoption of IT system in this industry specifically within SMEs sector. With this regard, this study presents a novel approach to use IT and tractability systems in the food supply chain, using application of RFID and central database.

Keywords: food supply chain, IT system, safety, SME

Procedia PDF Downloads 477

Authors: Rattanathip Rattanachai, Kunyanuth Kularbphettong

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This paper describes the development of a Vegetation Searching System based on Web Application in case of Suan Sunandha Rajabhat University. The model was developed by PHP, JavaScript, and MySQL database system and it was designed to support searching endemic and rare species of tree on web site. We describe the design methods and functional components of this prototype. To evaluate the system performance, questionnaires for system usability and Black Box Testing were used to measure expert and user satisfaction. The results were satisfactory as followed: Means for experts and users were 4.3 and 4.5, and standard deviation for experts and users were 0.61 and 0.73 respectively. Further analysis showed that the quality of plant searching web site was also at a good level as well.

Keywords: endemic species, vegetation, web-based system, black box testing, Thailand

Procedia PDF Downloads 310

Authors: S. Abdourraziq, M. A. Abdourraziq

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One of the most famous and important applications of solar energy systems is water pumping. It is often used for irrigation or to supply water in countryside or private firm. However, the cost and the efficiency are still a concern, especially with a continued variation of solar radiation and temperature throughout the day. Then, the improvement of the efficiency of the system components is one of the different solutions to reducing the cost. In this paper, we will present a detailed definition of each element of a PV pumping system, and we will present the different MPPT algorithm used in the literature. Our system consists of a PV panel, a boost converter, a motor-pump set, and a storage tank.

Keywords: PV cell, converter, MPPT, MPP, PV pumping system

Procedia PDF Downloads 158

Authors: Kang Sungjae

Abstract:

This research proposes a gait stability evaluation technique based on the linear inverted pendulum model and moving support foot Zero Moment Point. With this, an improvement towards the gait analysis of the orthosis walk is validated. The application of Lagrangian mechanics approximation to the solutions of the dynamics equations for the linear inverted pendulum does not only simplify the solution, but it provides a smooth Zero Moment Point for the double feet support phase. The Zero Moment Point gait analysis techniques mentioned above validates reference trajectories for the center of mass of the gait orthosis, the timing of the steps and landing position references for the swing feet. The stability evaluation technique are tested with a 6 DOF powered gait orthosis. The results obtained are promising for implementations.

Keywords: locomotion, center of mass, gait stability, linear inverted pendulum model

Procedia PDF Downloads 517

Authors: M. Khairudin

Abstract:

This paper investigates the system identification and design quantitative feedback theory (QFT) for the robust control of a lathe spindle. The dynamic of the lathe spindle is uncertain and time variation due to the deepness variation on cutting process. System identification was used to obtain the dynamics model of the lathe spindle. In this work, real time system identification is used to construct a linear model of the system from the nonlinear system. These linear models and its uncertainty bound can then be used for controller synthesis. The real time nonlinear system identification process to obtain a set of linear models of the lathe spindle that represents the operating ranges of the dynamic system. With a selected input signal, the data of output and response is acquired and nonlinear system identification is performed using Matlab to obtain a linear model of the system. Practical design steps are presented in which the QFT-based conditions are formulated to obtain a compensator and pre-filter to control the lathe spindle. The performances of the proposed controller are evaluated in terms of velocity responses of the the lathe machine spindle in corporating deepness on cutting process.

Keywords: lathe spindle, QFT, robust control, system identification

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Authors: Nighat Ayub, Masood Ahmad

Abstract:

In this paper, a new voting system is developed and its usability is evaluated. The main feature of this system is the biometric verification of the voter and then a few easy steps to cast a vote. As compared to existing systems available, e.g dual vote, the new system requires no training in advance. The security is achieved via multiple key concept (another part of this project). More than 100 student voters were participated in the election from University of Malakanad, Chakdara, PK. To achieve the reliability, the voters cast their votes in two ways, i.e. paper based and electronic based voting using our new system. The results of paper based and electronic voting system are compared and it is concluded that the voters cast their votes for the intended candidates on the electronic voting system. The voters were requested to fill a questionnaire and the results of the questionnaire are carefully analyzed. The results show that the new system proposed in this paper is more secure and usable than other systems.

Keywords: e-voting, security, usability, authentication

Procedia PDF Downloads 392

Authors: L. M. Chinh

Abstract:

Vam Cong Bridge beside Can Tho Bridge is the next cable-stayed bridge spanning the Hau River, connecting Lap Vo district with Thot Not district. After construction by the end of 2018, the Vam Cong Bridge with Cao Lanh Bridge will help to improve the road network in this region of Mekong Delta. For this bridge, the SHM system also had designed for two stages – construction stage and exploitation stage. At the moment over 65% of the bridge construction had completed, and the bridge will be completed at the end of 2018. During the construction stage, the SHM system had been install to monitor behaviors of the bridge. Based on the study of the design documentation of the SHM system of the Vam Cong Bridge and site visit during construction work, many designs and installation errors have been detected. In this paper author thoroughly analyzed the pros and cons of this SHM system, simultaneously make conclusions and recommendations for this system. Specially concentrated on the possibility of implementing the acoustic emission method (AE) into this SHM system, which is an alternative to the further development of the system, enabling a full and cost-effective solution for the bridge management, which is of utmost importance for the service life and safe operation of the bridge.

Keywords: SHM system, design and installation, Vam Cong bridge, construction stage, acoustic emission method (AE)

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Authors: Abdulah Fajar

Abstract:

Electronic Procurement System has been implemented at government institution in Indonesia. This system has been developed centrally at Institution of National Procurement Policy (LKPP) and implemented autonomously at either local or national government institution. The lack of competency at many institution on Information Technology Management arise several major problems. The main concern of LKPP to local administrator is assured that the system is running normally and always be able to serve the needs of its users. Monitoring system has been identified as the one of solution to prevent the problems appeared. Monitoring system is developed using Simple Network Management Protocol (SNMP) and implemented at LKPP. There are two modules; Main Dashboard and Local Agent. Main Dashboard is intended for LKPP and Local Agent is intended to implement at local autonomous e-procurement system (LPSE). There are several resources that must be monitored such as computation, memory and network traffic. Agile paradigm is applied to this project to assure user and system requirement is met. The length of project is the one of reason why agile paradigm has been chosen. The system has been successfully delivered to LKPP.

Keywords: procurement system, SNMP, LKPP, LPSE

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Authors: Sreejith Gopinath, Aspen Olmsted

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This paper is based on our previous work that proposed a risk-transference-based architecture for healthcare systems to store sensitive data outside the system boundary, rendering the system unattractive to would-be bad actors. This architecture also allows a compromised system to be abandoned and a new system instance spun up in place to ensure business continuity without paying a ransom or engaging with a bad actor. This paper delves into the details of various attacks we simulated against the prototype system. In the paper, we discuss at length the time and computational costs associated with storing and retrieving data in the prototype system, abandoning a compromised system, and setting up a new instance with existing data. Lastly, we simulate some analytical workloads over the data stored in our specialized data storage system and discuss the time and computational costs associated with running analytics over data in a specialized storage system outside the system boundary. In summary, this paper discusses the total costs of data storage, access, and analytics incurred with the proposed architecture.

Keywords: cybersecurity, healthcare, ransomware, resilience, risk transference

Procedia PDF Downloads 132

Authors: Grace Omowunmi Soyebi

Abstract:

A computerized medical record system is a collection of medical information about a person that is stored on a computer. One principal problem of most hospitals in rural areas is using the file management system for keeping records. A lot of time is wasted when a patient visits the hospital, probably in an emergency, and the nurse or attendant has to search through voluminous files before the patient's file can be retrieved, this may cause an unexpected to happen to the patient. This Data Mining application is to be designed using a Structured System Analysis and design method which will help in a well-articulated analysis of the existing file management system, feasibility study, and proper documentation of the Design and Implementation of a Computerized medical record system. This Computerized system will replace the file management system and help to quickly retrieve a patient's record with increased data security, access clinical records for decision-making, and reduce the time range at which a patient gets attended to.

Keywords: programming, computing, data, innovation

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Authors: Alpesh Desai, Indrajit Mukhopadhyay

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Standalone Photovoltaic (PV) systems are designed and sized to supply certain AC and/or DC electrical loads. In computers, consumer electronics and many small appliances as well as LED lighting the actual power consumed is DC. The DC system, which requires only voltage control, has many advantages such as feasible connection of the distributed energy sources and reduction of the conversion losses for DC-based loads. Also by using the DC power directly the cost of the size of the Inverter and Solar panel reduced hence the overall cost of the system reduced. This paper explores the technical and economic feasibility of supplying electrical power to homes/houses using DC voltage mains within the house. Theoretical calculated results are presented to demonstrate the advantage of DC system over AC system with PV on sustainable rural/isolated development.

Keywords: distribution system, energy efficiency, off-grid, stand-alone PV system, sustainability, techno-socio-economic

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Authors: Mesfer Al Duhayyim, Paul Newbury

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This paper proposes an effective adaptive e-learning system that uses a coloured concept map to show the learner's knowledge level for each concept in the chosen subject area. A Fuzzy logic system is used to evaluate the learner's knowledge level for each concept in the domain, and produce a ranked concept list of learning materials to address weaknesses in the learner’s understanding. This system obtains information on the learner's understanding of concepts by an initial pre-test before the system is used for learning and a post-test after using the learning system. A Fuzzy logic system is used to produce a weighted concept map during the learning process. The aim of this research is to prove that such a proposed novel adapted e-learning system will enhance learner's performance and understanding. In addition, this research aims to increase participants' overall understanding of their learning level by providing a coloured concept map of understanding followed by a ranked concepts list of learning materials.

Keywords: adaptive e-learning system, coloured concept map, fuzzy logic, ranked concept list

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Authors: Ronaldo Seroa Da Motta, Gabriela Santiago

Abstract:

The main contribution of this study is the identification of the factors influencing the environmental licensing process of infrastructure projects in Brazil. These factors will be those that reflect the technical characteristics of the project, the corporate governance of the entrepreneur, and the institutional and regulatory governance of the environmental agency, including the number of interventions by non-licensing agencies. The model conditions these variables to the licensing processing time of 34 infrastructure projects. Our results indicated that the conditions would be more sensitive to the type of enterprise, complexity as in gas pipelines and hydroelectric plants in the most vulnerable biome with a greater value of the enterprise or the entrepreneur's assets, together with the number of employees of the licensing agency. The number of external interventions by other non-licensing institutions does not affect the licensing time. Such results challenge the current criticism that environmental licensing has been often pointed out as a barrier to speed up investments in infrastructure projects in Brazil due to the participation of civil society and other non-licensing institutions.

Keywords: environmental licensing, condionants, Brazil, timing process

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Authors: Maria Ahmadnezhad, Seyedgharani Ghoreishi ‎

Abstract:

Electrohydraulic servo system have been used in industry in a wide ‎number of applications. Its ‎dynamics are highly nonlinear and also ‎have large extent of model uncertainties and external ‎disturbances. ‎In this thesis, a robust back-stepping control (RBSC) scheme is ‎proposed to overcome ‎the problem of disturbances and system ‎uncertainties effectively and to improve the set-point ‎performance ‎of EHS systems. In order to implement the proposed control ‎scheme, the system ‎uncertainties in EHS systems are considered as ‎total leakage coefficient and effective oil volume. In ‎addition, in ‎order to obtain the virtual controls for stabilizing system, the ‎update rule for the ‎system uncertainty term is induced by the ‎Lyapunov control function (LCF). To verify the ‎performance and ‎robustness of the proposed control system, computer simulation of ‎the ‎proposed control system using Matlab/Simulink Software is ‎executed. From the computer ‎simulation, it was found that the ‎RBSC system produces the desired set-point performance and ‎has ‎robustness to the disturbances and system uncertainties of ‎EHS systems.‎

Keywords: electro hydraulic servo system, back-stepping control, robust back-‎stepping control, Lyapunov redesign‎

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Authors: Lakhoua Najeh

Abstract:

Aims of the work: After a presentation of the functionality of an example of a mechatronic system which is a paint mixer system, we present the concepts of modeling and safe operation. This paper briefly discusses how to model and protect the functioning of a mechatronic system relying mainly on functional analysis and safe operation techniques. Methods: For the study of an example of a mechatronic system, we use methods for external functional analysis that illustrate the relationships between a mechatronic system and its external environment. Thus, we present the Safe-Structured Analysis Design Technique method (Safe-SADT) which allows the representation of a mechatronic system. A model of operating safety and automation is proposed. This model enables us to use a functional analysis technique of the mechatronic system based on the GRAFCET (Graphe Fonctionnel de Commande des Etapes et Transitions: Step Transition Function Chart) method; study of the safe operation of the mechatronic system based on the Safe-SADT method; automation of the mechatronic system based on a software tool. Results: The expected results are to propose a model and safe operation of a mechatronic system. This methodology enables us to analyze the relevance of the different models based on Safe-SADT and GRAFCET in relation to the control and monitoring functions and to study the means allowing exploiting their synergy. Conclusion: In order to propose a general model of a mechatronic system, a model of analysis, safety operation and automation of a mechatronic system has been developed. This is how we propose to validate this methodology through a case study of a paint mixer system.

Keywords: mechatronic systems, system modeling, safe operation, Safe-SADT

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Authors: Shubham Jaiswal

Abstract:

In the present article, a drive is taken to compute the solution of spatial fractional order advection-dispersion equation having source/sink term with given initial and boundary conditions. The equation is converted to a system of ordinary differential equations using second-kind shifted Chebyshev polynomials, which have finally been solved using finite difference method. The striking feature of the article is the fast transportation of solute concentration as and when the system approaches fractional order from standard order for specified values of the parameters of the system.

Keywords: spatial fractional order advection-dispersion equation, second-kind shifted Chebyshev polynomial, collocation method, conservative system, non-conservative system

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Authors: Mafel Obhuo, Dodeye I. Igbong, Duabari S. Aziaka, Pericles Pilidis

Abstract:

An important feature of the exploitation of associated gas as fuel for gas turbine engines is a declining supply. So when exploiting this resource, the divestment of prime movers is very important as the fuel supply diminishes with time. This paper explores the influence of engine degradation on the timing of divestments. Hypothetical but realistic gas turbine engines were modelled with Turbomatch, the Cranfield University gas turbine performance simulation tool. The results were deployed in three degradation scenarios within the TERA (Techno-economic and environmental risk analysis) framework to develop economic models. An optimisation with Genetic Algorithms was carried out to maximize the economic benefit. The results show that degradation will have a significant impact. It will delay the divestment of power plants, while they are running less efficiently. Over a 20 year investment, a decrease of $0.11bn, $0.26bn and $0.45bn (billion US dollars) were observed for the three degradation scenarios as against the clean case.

Keywords: economic return, flared associated gas, net present value, optimization

Procedia PDF Downloads 137

Authors: Umarov Jamshid, Ju-Su Kim, Hak-Jun Lee, Man-Kyo Han, Ryum-Duck Oh

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Recently, it becomes convenient to identify the location information of cargos by using GPS and wireless communication technologies. The development of IoT technologies and tracking system allows us to confirm site situation on an ad hoc basis in all the industries and social environments. Moreover, it allows us to apply IT technologies to a manageable extent. However, there have been many limitations for using the system due to the difficulty of identifying location information in real time and also due to the simple features. To globalize the logistics related tracking system, it is required to conduct a study to resolve the aforementioned problem. On that account, this paper designed and developed the IoT and RTLS based intelligent multi tracking agent system for more secure, accurate and reliable transportation in relation to logistics.

Keywords: GPS, tracking agent system, IoT, RTLS, Logistics

Procedia PDF Downloads 646

Authors: Wu Xingchun, Chen Xi

Abstract:

Nowadays, China's building energy consumption constitutes 25% of the total energy consumption, half of which was caused by air conditioning in both summer and winter. The ventilation system in Chinese traditional residence, which is totally passive and environmentally friendly, works effectively to create comfortable indoor environment. The research on the ventilation system in Chinese traditional residence can provide advancements to architecture design and energy savings to the society. Through field investigation, case analysis, strategy proposing and other methods, it comes out that the location and layout, the structure system and the design of atrium are the most important elements for a good ventilation system. Taking every factor into consideration, techniques are deployed extensively such as the organization of draught, the design of the thermal pressure ventilation system and the application of modern materials. With the enlightenment of the ventilation system in Chinese traditional residence, we can take effective measures to achieve low energy consumption and sustainable architecture.

Keywords: ventilation system, chinese traditional residence, energy consumption, sustainable architecture

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Authors: István János Molnár

Abstract:

Hungary has a legal system that is primarily based on statutory legislation, which means that statutes are the main source of law. However, in a surprising move, the Hungarian Parliament introduced a "limited" precedent system on 1 April 2020. This reform requires Hungarian courts to consider not only statutes but also the interpretation of those statutes in decisions made by the highest court in the country, the Curia. While judge-made customary law is not completely unfamiliar in Hungarian legal practice, the introduction of this new system presents several theoretical and practical challenges that may take time to resolve.

Keywords: civil procedure, hungary, judicial practice, precedent system, sources of law

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Authors: Adeniran Adetunji, Babalola M. Florence, Akande Ademola

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In this paper, we made an overview on the concept of adaptive e-Learning system, enumerates the elements of adaptive learning concepts e.g. A pedagogical framework, multiple learning strategies and pathways, continuous monitoring and feedback on student performance, statistical inference to reach final learning strategy that works for an individual learner by “mass-customization”. Briefly highlights the motivation of this new system proposed for effective learning teaching. E-Review literature on the concept of adaptive e-learning system and emphasises on the Item Response Calibration, which is an important approach to developing an adaptive e-Learning system. This paper write-up is concluded on the justification of item response calibration/estimation towards designing a successful and effective adaptive e-Learning system.

Keywords: adaptive e-learning system, pedagogical framework, item response, computer applications

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Authors: Vedat Coskun, Fahri Soylemezgiller, Busra Ozdenizci, Kerem Ok

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In recent years, several smart card solutions for transportation services of cities with different technical infrastructures and business models has emerged considerably, which triggers new business and technical opportunities. In order to create a unique system, we present a novel, promising system called Multifunctional City Smart Card System to be used in all cities that provides transportation and loyalty services based on the MasterCard M/Chip Advance standards. The proposed system provides a unique solution for transportation services of large cities over the world, aiming to answer all transportation needs of citizens. In this paper, development of the Multifunctional City Smart Card System and system requirements are briefly described. Moreover, performance analysis results of M/Chip Advance Compatible Validators which is the system's most important component are presented.

Keywords: smart card, m/chip advance standard, city transportation, performance analysis

Procedia PDF Downloads 475

Authors: Kawai Nobuaki

Abstract:

This paper describes the design and implementation of web system for continuable and viable collaboration. This study proposes the improvement of the system based on a result of a certain practice. As contemporary higher education information environments transform, this study highlights the significance of university identity and college identity that are formed continuously through independent activities of the students. Based on these discussions, the present study proposes a practical media environment design which facilitates the processes of organizational identity formation based on a continuous and cyclical model. Even if users change by this system, the communication system continues operation and cooperation. The activity becomes the archive and produces new activity. Based on the result, this study elaborates a plan with a re-design by a system from the viewpoint of second-order cybernetics. Systems theory is a theoretical foundation for our study.

Keywords: collaborative work, learning management system, second-order cybernetics, systems theory, user generated contents, viable system model

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Authors: Nuruddeen Usman, Mohammad Sani

Abstract:

The performance of project delivery methods has been an issue of concern to various stakeholders in the construction industry. The contracting system of project delivery is the traditional system used in the delivery of most public projects in Nigeria. The direct labor system is used most times as an alternative to the traditional system. There were so many complain about the performance of contracting system and the suitability of direct labor as an alternative to the delivery of public projects. Therefore, this paper is aimed at investigating the effect of project size on the project delivery methods in the completed public buildings. Questionnaires were self-administered to managerial staff in the study area and analyzed using descriptive statistics. The findings reveals that contracting system was choosing for large size building construction project delivery with higher frequency (F) of 40 (76.9%) against direct labor with 12 (23.1%). While the small size project, the result revealed a frequency (F) of 26 (50%) for contracting system and direct labor system respectively. Base on the research findings, the contracting system, was recommended for all sizes of building construction project delivery while direct labor system can only use as an alternative for small size building construction projects delivery.

Keywords: construction size, contracting system, direct labour, effect

Procedia PDF Downloads 457

Authors: Ali Isapour, Ramin Nateghi

Abstract:

— Markov parameters are unique parameters of the system and remain unchanged under similarity transformations. Markov parameters from a power series that is convergent only if the system matrix’s eigenvalues are inside the unity circle. Therefore, Markov parameters of a stable discrete-time system are convergent. In this study, we aim to realize the system based on Markov parameters by using Artificial Neural Networks (ANN), and this end, we use Flexible Neural Networks. Realization means determining the elements of matrices A, B, C, and D.

Keywords: Markov parameters, realization, activation function, flexible neural network

Procedia PDF Downloads 194

Authors: Grace Omowunmi Soyebi

Abstract:

A computerized medical record system is a collection of medical information about a person that is stored on a computer. One principal problem of most hospitals in rural areas is using the file management system for keeping records. A lot of time is wasted when a patient visits the hospital, probably in an emergency, and the nurse or attendant has to search through voluminous files before the patient's file can be retrieved; this may cause an unexpected to happen to the patient. This data mining application is to be designed using a structured system analysis and design method which will help in a well-articulated analysis of the existing file management system, feasibility study, and proper documentation of the design and implementation of a computerized medical record system. This computerized system will replace the file management system and help to quickly retrieve a patient's record with increased data security, access clinical records for decision-making, and reduce the time range at which a patient gets attended to.

Keywords: programming, data, software development, innovation

Procedia PDF Downloads 87

Authors: B. G. C. Ahodode, S. Fekkaklouhail

Abstract:

Following the triple helix theory, this study aims to evaluate the innovation system effect on African countries’ competitiveness by taking into account external contributions; according to the extent that developing countries (especially African countries) are characterized by weak innovation systems whose synergy operates more at the foreign level than domestic and global. To do this, we used the correlation test, parsimonious regression techniques, and panel estimation between 2013 and 2016. Results show that the degree of innovation synergy has a significant effect on competitiveness in Africa. Specifically, while the opening system (OPESYS) and social system (SOCSYS) contribute respectively in importance order to 0.634 and 0.284 (at 1%) significant points of increase in the GCI, the political system (POLSYS) and educational system (EDUSYS) only increase it to 0.322 and 0.169 at 5% significance level while the effect of the economic system (ECOSYS) is not significant on Global Competitiveness Index.

Keywords: innovation system, innovation, competitiveness, Africa

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Authors: Seree Chadcham, Niphon Sukvilai

Abstract:

This study is the research and development which is intended to: 1) design of the Intelligent Scaffolding Learning Management System (ISLMS) for vocational education, 2) assess the suitability of the Design of Intelligent Scaffolding Learning Management System for Vocational Education. Its methods are divided into 2 phases. Phase 1 is the design of the ISLMS for Vocational Education and phase 2 is the assessment of the suitability of the design. The samples used in this study are work done by 15 professionals in the field of Intelligent Scaffolding, Learning Management System, Vocational Education, and Information and Communication Technology in education selected using the purposive sampling method. Data analyzed by arithmetic mean and standard deviation. The results showed that the ISLMS for vocational education consists of 2 main components which are: 1) the Intelligent Learning Management System for Vocational Education, 2) the Intelligent Scaffolding Management System. The result of the system suitability assessment from the professionals is in the highest range.

Keywords: intelligent, scaffolding, learning management system, vocational education

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Authors: Lawrence Kwaku Amoako, Parrendah Adwoa Kpeli

Abstract:

This paper analyses the implications of the corruption and tax system on inclusive development. We employ a sample of 45 countries between 2007 and 2020. We test for two related hypotheses; first, corruption hinders the smooth mobilisation of revenue through the tax system. Second, a rise in corruption amidst a defective tax system impairs inclusive development. We expect that a rise in the level of corruption in the economy will distort the tax system, thus affecting efficient revenue mobilisation and, subsequently, inclusive development. By extension, these findings have important policy implications for governments in containing corruption and building an effective tax system as it will help promote inclusive development.

Keywords: corruption, development, tax systems, tax complexity

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