Search results for: precipitation data

Authors: Oznur Korukcu, Kamile Kukulu, Mehmet Z. Firat

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The propose of this study is to investigate the factor structures of the W-DEQ, originally developed on UK and Swedish women, were confirmed in Turkish samples, and to obtain a new modified factor structure appropriate to Turkish culture. Statistical analyses of the data obtained were performed using SPSS© for Windows version 13.0 and the SAS statistical software Version 9.1. Both confirmatory and exploratory factor analysis of W-DEQ were performed in the study. Factor analysis yielded four factors related to hope, fear, lack of positive anticipation and riskiness. The alpha estimates of the total W-DEQ score were somewhat higher, being 0.92 for the parous and 0.90 for the nulliparous sample. These are well above the accepted limit of 0.70 and indicate excellent levels of internal reliability, thus showing that the questions were appropriate to the Turkish culture and useful scale for the evaluation of fear of childbirth in Turkish pregnants.

Keywords: Confirmatory factor analysis, cross-cultural research, exploratory factor analysis, fear of childbirth.

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Authors: Kang Zijian, Zhang Tingyu, Burra Venkata Durga Kumar

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This article investigates the challenges in memory migration during the live migration of virtual machines. We found three challenges probably existing in pre-copy technology. One of the main challenges is the challenge of downtime migration. Decreasing the downtime could promise the normal work for a virtual machine. Although pre-copy technology is greatly decreasing the downtime, we still need to shut down the machine in order to finish the last round of data transfer. This paper provides an optimization scheme for the problems existing in pro-copy technology, mainly the optimization of the dirty page migration mechanism. The typical pre-copy technology copies n-1th’s dirty pages in nth turn. However, our idea is to create a double iteration method to solve this problem.

Keywords: Virtual machine, pre-copy technology, memory migration process, downtime, dirty pages migration method.

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Authors: Rasheed Gbenga Jimoh, Akinbowale Nathaniel Babatunde

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The use of Automated Teller Machine (ATM) has become an important tool among commercial banks, customers of banks have come to depend on and trust the ATM conveniently meet their banking needs. Although the overwhelming advantages of ATM cannot be over-emphasized, its alarming fraud rate has become a bottleneck in it’s full adoption in Nigeria. This study examined the menace of ATM in the society another cost of running ATM services by banks in the country. The researcher developed a prototype of an enhanced Automated Teller Machine Authentication using Short Message Service (SMS) Verification. The developed prototype was tested by Ten (10) respondents who are users of ATM cards in the country and the data collected was analyzed using Statistical Package for Social Science (SPSS). Based on the results of the analysis, it is being envisaged that the developed prototype will go a long way in reducing the alarming rate of ATM fraud in Nigeria.

Keywords: ATM, ATM Fraud, E-banking, Prototyping.

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Authors: Mihai Caramihai, Irina Severin, Ana Aurelia Chirvase, Adrian Onu, Cristina Tanase, Camelia Ungureanu

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An immunomodulator bioproduct is prepared in a batch bioprocess with a modified bacterium Pseudomonas aeruginosa. The bioprocess is performed in 100 L Bioengineering bioreactor with 42 L cultivation medium made of peptone, meat extract and sodium chloride. The optimal bioprocess parameters were determined: temperature – 37 0C, agitation speed - 300 rpm, aeration rate – 40 L/min, pressure – 0.5 bar, Dow Corning Antifoam M-max. 4 % of the medium volume, duration - 6 hours. This kind of bioprocesses are appreciated as difficult to control because their dynamic behavior is highly nonlinear and time varying. The aim of the paper is to present (by comparison) different models based on experimental data. The analysis criteria were modeling error and convergence rate. The estimated values and the modeling analysis were done by using the Table Curve 2D. The preliminary conclusions indicate Andrews-s model with a maximum specific growth rate of the bacterium in the range of 0.8 h-1.

Keywords: bioprocess modeling, Pseudomonas aeruginosa, kinetic models,

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Authors: F. Habib, A. Shokoohi

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Urban problems are problems of organized complexity. Thus, many models and scientific methods to resolve urban problems are failed. This study is concerned with proposing of a fuzzy system driven approach for classification and solving urban problems. The proposed study investigated mainly the selection of the inputs and outputs of urban systems for classification of urban problems. In this research, five categories of urban problems, respect to fuzzy system approach had been recognized: control, polytely, optimizing, open and decision making problems. Grounded Theory techniques were then applied to analyze the data and develop new solving method for each category. The findings indicate that the fuzzy system methods are powerful processes and analytic tools for helping planners to resolve urban complex problems. These tools can be successful where as others have failed because both incorporate or address uncertainty and risk; complexity and systems interacting with other systems.

Keywords: Classification, complexity, Fuzzy theory, urban problems.

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Authors: Boy Arief Fachri

Abstract:

Even its content is rich in antioxidants ϒ-oryzanol, rice bran is not used properly as functional food. This research aims to (1) extract ϒ-oryzanol; (2) determine the solubility of ϒ-oryzanol in supercritical CO₂ based on phase equilibrium theory; and (3) study the effect of process variables on solubility. Extraction experiments were carried out for rice bran (5 g) at various extraction pressures, temperatures and reaction times. The flowrate of supercritical fluid through the extraction vessel was 25 g/min. The extracts were collected and analysed with high-pressure liquid chromatography (HPLC). The conclusion based on the experiments are as: (1) The highest experimental solubility was 0.303 mcg/mL RBO at T= 60°C, P= 90 atm, t= 30 min; (2) Solubility of ϒ-oryzanol was influenced by pressure and temperature. As the pressure and temperature increase, the solubility increases; (3) The solubility data of supercritical extraction can be successfully determined using phase equilibrium theory. Meanwhile, tocopherol was found and slightly investigated in this work.

Keywords: Rice bran, solubility, supercritical CO2, ϒ-orizanol.

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Authors: Hazem M. El-Bakry, Nikos Mastorakis

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Fast forecasting of stock market prices is very important for strategic planning. In this paper, a new approach for fast forecasting of stock market prices is presented. Such algorithm uses new high speed time delay neural networks (HSTDNNs). The operation of these networks relies on performing cross correlation in the frequency domain between the input data and the input weights of neural networks. It is proved mathematically and practically that the number of computation steps required for the presented HSTDNNs is less than that needed by traditional time delay neural networks (TTDNNs). Simulation results using MATLAB confirm the theoretical computations.

Keywords: Fast Forecasting, Stock Market Prices, Time Delay NeuralNetworks, Cross Correlation, Frequency Domain.

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Authors: Mehdi Kheradmand, Mehdi Azhdary Moghaddam, Abdolreza Zahiri, Khalil Ghorbani

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In modeling phenomena, the presence of local conditions may cause the use of a general relation not to produce good results and thus fail to demonstrate local changes. If possible, identifying homogenous limits and providing simple linear relations for each of these limits will increase the accuracy of models. Accordingly, the models are divided into simpler and smaller problems to solve complicated problems, and the obtained answers will be combined. This simple idea can be applied to decision tree models. For this aim, the input data values are divided into several sub-intervals or sub-regions, and an appropriate model is extracted for an appropriate model or equation. This research proposes the M5 decision tree method as a solution to accurately compute the flow discharge in meandering compound channels.

Keywords: Stage-discharge relationship, decision tree, M5 decision tree model, meandering compound channels.

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Authors: B. Arend, P. Sunnen, P. Caire

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In a single case study, we show how a conversation analysis (CA) approach can shed light onto the sequential unfolding of human-robot interaction. Relying on video data, we are able to show that CA allows us to investigate the respective turn-taking systems of humans and a NAO robot in their dialogical dynamics, thus pointing out relevant differences. Our fine grained video analysis points out occurring breakdowns and their overcoming, when humans and a NAO-robot engage in a multimodally uttered multi-party communication during a sports guessing game. Our findings suggest that interdisciplinary work opens up the opportunity to gain new insights into the challenging issues of human robot communication in order to provide resources for developing mechanisms that enable complex human-robot interaction (HRI).

Keywords: Human-robot interaction, conversation analysis, dialogism, museum, breakdown.

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Authors: N. Mahendran, S. Vishwaja

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The Carry Select Adder (CSLA) is a fast adder which improves the speed of addition. From the structure of the CSLA, it is clear that there is opportunity for reducing the area. The logic operations involved in conventional CSLA and binary to excess-1 converter (BEC) based CSLA are analyzed to make a study on the data dependence and to identify redundant logic operations. In the existing adder design, the carry select (CS) operation is scheduled before the final-sum, which is different from the conventional CSLA design. In the presented scheme, Kogge stone parallel adder approach is used instead of existing adder design it will generate fast carry for intermediate stages and also improves the speed of addition. When compared to existing adder design the delay is less in the proposed adder design.

Keywords: Binary to excess-1 converter, delay, carry select adder, Kogge stone adder, speed.

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Authors: Ismail I. Fasfous, Nedal Abu Farha

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The purpose of this research is to establish the experimental conditions for removal of Cibacron Brilliant Yellow 3G-P dye (CBY) from aqueous solutions by sorption onto coffee husks as a low-cost sorbent. The effects of various experimental parameters (e.g. initial CBY dye concentration, sorbent mass, pH, temperature) were examined and the optimal experimental conditions were determined. The results indicated that the removal of the dye was pH dependent and at initial pH of 2, the dye was removed effectively. The CBY dye sorption data were fitted to Langmuir, Freundlich, Temkin and Dubinin-Radushkevich equilibrium models. The maximum sorption capacity of CBY dye ions onto coffee husks increased from 24.04 to 35.04 mg g-1 when the temperature was increased from 293 to 313 K. The calculated sorption thermodynamic parameters including ΔG°, ΔH°, and ΔS° indicated that the CBY dye sorption onto coffee husks is a spontaneous, endothermic and mainly physical in nature.

Keywords: Coffee husks, equilibrium, reactive dyes, sorption.

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Authors: Humberto N. Teixeira, Isabel S. Lopes, Sérgio D. Sousa

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This article proposes a new methodology to be used by SMEs (Small and Medium enterprises) to characterize their performance in quality, highlighting weaknesses and area for improvement. The methodology aims to identify the principal causes of quality problems and help to prioritize improvement initiatives. This is a self-assessment methodology that intends to be easy to implement by companies with low maturity level in quality. The methodology is organized in six different steps which includes gathering information about predetermined processes and subprocesses of quality management, defined based on the well-known Juran-s trilogy for quality management (Quality planning, quality control and quality improvement) and, predetermined results categories, defined based on quality concept. A set of tools for data collecting and analysis, such as interviews, flowcharts, process analysis diagrams and Failure Mode and effects Analysis (FMEA) are used. The article also presents the conclusions obtained in the application of the methodology in two cases studies.

Keywords: Continuous improvement, Diagnosis, Quality Management, Self-assessment, SMEs

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Authors: Narasimhaiah Gorla, Annibal Scavarda

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Nowadays, where most of the leading economies are service oriented and e-business is being widely used for their management, supply chain management has become one of the most studied and practiced fields. Quality has an important role on today-s business processes, so it is important to understand the impact of IT service quality on the performance of supply chains. This paper will start by analyzing the Supply Chain Operations Reference (SCOR) model and each of its five activities: Plan, Source, Make, Delivery, and Return. This article proposes a framework for analyzing Effect of IT Service Quality on Supply Chain Performance. Using the proposed framework, hypotheses are framed for the direct effect of IT service quality on Supply Chain Performance and its indirect effect through effective Supply Chain Management. The framework will be validated empirically based on the surveys of executives of various organizations and statistical analyses of the data collected.

Keywords: IT service quality, SCOR model, Supply Chain Management, Supply Chain Performance

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Authors: Parvinder S. Sandhu, Porush Bassi, Amanpreet Singh Brar

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Various models have been derived by studying large number of completed software projects from various organizations and applications to explore how project sizes mapped into project effort. But, still there is a need to prediction accuracy of the models. As Neuro-fuzzy based system is able to approximate the non-linear function with more precision. So, Neuro-Fuzzy system is used as a soft computing approach to generate model by formulating the relationship based on its training. In this paper, Neuro-Fuzzy technique is used for software estimation modeling of on NASA software project data and performance of the developed models are compared with the Halstead, Walston-Felix, Bailey-Basili and Doty Models mentioned in the literature.

Keywords: Effort Estimation, Neural-Fuzzy Model, Halstead Model, Walston-Felix Model, Bailey-Basili Model, Doty Model.

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Authors: Min Ah Kang, Sangbae Jeong, Minsoo Hahn

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This paper presents the source extraction system which can extract only target signals with constraints on source localization in on-line systems. The proposed system is a kind of methods for enhancing a target signal and suppressing other interference signals. But, the performance of proposed system is superior to any other methods and the extraction of target source is comparatively complete. The method has a beamforming concept and uses an improved time-frequency (TF) mask-based BSS algorithm to separate a target signal from multiple noise sources. The target sources are assumed to be in front and test data was recorded in a reverberant room. The experimental results of the proposed method was evaluated by the PESQ score of real-recording sentences and showed a noticeable speech enhancement.

Keywords: Beam forming, Non-stationary noise reduction, Source separation, TF mask.

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Authors: Farhad Sedaghati, Shahram Pezeshk

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Regional variations in strong ground motions for the Iranian Plateau have been investigated by using a simple statistical method called Analysis of Variance (ANOVA). In this respect, a large database consisting of 1157 records occurring within the Iranian Plateau with moment magnitudes of greater than or equal to 5 and Joyner-Boore distances up to 200 km has been considered. Geometric averages of horizontal peak ground accelerations (PGA) as well as 5% damped linear elastic response spectral accelerations (SA) at periods of 0.2, 0.5, 1.0, and 2.0 sec are used as strong motion parameters. The initial database is divided into two different datasets, for Northern Iran (NI) and Central and Southern Iran (CSI). The comparison between strong ground motions of these two regions reveals that there is no evidence for significant differences; therefore, data from these two regions may be combined to estimate the unknown coefficients of attenuation relationships.

Keywords: ANOVA, attenuation relationships, Iranian Plateau, PGA, regional variation, SA, strong ground motion.

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Authors: Vladimir Rastunkov, Jae-Eun Park, Abhijit Mitra, Brian Quanz, Steve Wood, Christopher Codella, Heather Higgins, Joseph Broz

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Quantum Support Vector Machines (QSVM) have become an important tool in research and applications of quantum kernel methods. In this work we propose a boosting approach for building ensembles of QSVM models and assess performance improvement across multiple datasets. This approach is derived from the best ensemble building practices that worked well in traditional machine learning and thus should push the limits of quantum model performance even further. We find that in some cases, a single QSVM model with tuned hyperparameters is sufficient to simulate the data, while in others - an ensemble of QSVMs that are forced to do exploration of the feature space via proposed method is beneficial.

Keywords: QSVM, Quantum Support Vector Machines, quantum kernel, boosting, ensemble.

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Authors: Ümit Morsünbül

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Attachment theory focuses on the bond that develops between child and caretaker and the consequences that this bond has on the childs future relationships. Adolescents attempt to define their identity by experiencing various risky behaviors. The first aim of the study was whether risk taking behavior differs according to attachment styles. The second was to examine risk taking behavior differences according to gender. The third aim of this study was to examine attachment X gender interaction effect for risk taking behavior. And final was to investigate attachment styles differences according to gender. Data were collected from 218 participants (114 female and 104 male) who are university students. The results of this study showed that attachment styles differentiated by risk taking behavior and males had higher risk taking score than females. It was also found out that there was significant attachment X gender interaction effect for risk taking behavior. And finally, the results showed that attachment styles differentiated according to gender.KeywordsAttachment style, risk taking

Keywords: Attachment style, risk taking

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Authors: Xuan Sun, Mingbo Tong

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To understand the factors which affect impact damage on composite structures, particularly the effects of impact position and ribs. In this paper, a finite element model (FEM) of low-velocity impact damage on the composite structure was established via the nonlinear finite element method, combined with the user-defined materials subroutine (VUMAT) of the ABAQUS software. The structural elements chosen for the investigation comprised a series of stiffened composite panels, representative of real aircraft structure. By impacting the panels at different positions relative to the ribs, the effect of relative position of ribs was found out. Then the simulation results and the experiments data were compared. Finally, the factors which affect impact damage on the structures were discussed. The paper was helpful for the design of stiffened composite structures.

Keywords: Stiffened, Low-velocity, Impact, Abaqus, Impact Energy.

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Authors: Karishma Kashyap, Subha D. Parida

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Rapid population growth and urbanization is creating pressure throughout the world. This has a dramatic effect on a lot of elements which include water, food, transportation, energy, infrastructure etc. as few of the key services. Built environment sector is growing concurrently to meet the needs of urbanization. Due to such large scale development of buildings, there is a need for them to be monitored and managed efficiently. Along with appropriate management, climate adaptation is highly crucial as well because buildings are one of the major sources of greenhouse gas emission in their operation phase. Buildings to be adaptive need to provide a triple bottom approach to sustainability i.e., being socially, environmentally and economically sustainable. Hence, in order to deliver these sustainability outcomes, there is a growing understanding and thrive towards switching to green buildings or renovating new ones as per green standards wherever possible. Academic institutions in particular have been following this trend globally. This is highly significant as universities usually have high occupancy rates because they manage a large building portfolio. Also, as universities accommodate the future generation of architects, policy makers etc., they have the potential of setting themselves as a best industry practice model for research and innovation for the rest to follow. Hence their climate adaptation, sustainable growth and performance management becomes highly crucial in order to provide the best services to users. With the objective of evaluating appropriate management mechanisms within academic institutions, a feasibility study was carried out in a recent 5-Star Green Star rated university building (housing the School of Construction) in Victoria (south-eastern state of Australia). The key aim was to understand the behavioral and social aspect of the building users, management and the impact of their relationship on overall building sustainability. A survey was used to understand the building occupant’s response and reactions in terms of their work environment and management. A report was generated based on the survey results complemented with utility and performance data which were then used to evaluate the management structure of the university. Followed by the report, interviews were scheduled with the facility and asset managers in order to understand the approach they use to manage the different buildings in their university campuses (old, new, refurbished), respective building and parameters incorporated in maintaining the Green Star performance. The results aimed at closing the communication and feedback loop within the respective institutions and assist the facility managers to deliver appropriate stakeholder engagement. For the wider design community, analysis of the data highlights the applicability and significance of prioritizing key stakeholders, integrating desired engagement policies within an institution’s management structures and frameworks and their effect on building performance

Keywords: Building Optimization, Green Building, Post Occupancy Evaluation, Stakeholder Engagement.

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Authors: Abdelaziz Guerrouat, Harald Richter

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In this paper test generation methods and appropriate fault models for testing and analysis of embedded systems described as (extended) finite state machines ((E)FSMs) are presented. Compared to simple FSMs, EFSMs specify not only the control flow but also the data flow. Thus, we define a two-level fault model to cover both aspects. The goal of this paper is to reuse well-known FSM-based test generation methods for automation of embedded system testing. These methods have been widely used in testing and validation of protocols and communicating systems. In particular, (E)FSMs-based specification and testing is more advantageous because (E)FSMs support the formal semantic of already standardised formal description techniques (FDTs) despite of their popularity in the design of hardware and software systems.

Keywords: Formal methods, testing and validation, finite state machines, formal description techniques.

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Authors: Anil Kumar Pandey

Abstract:

Power plane noise is the most significant source of signal integrity (SI) issues in a high-speed digital design. In this paper, power integrity (PI) analysis of multiple power planes in a power delivery system of a 12-layer high-speed FPGA board is presented. All 10 power planes of HSD board are analyzed separately by using 3D Electromagnetic based PI solver, then the transient simulation is performed on combined PI data of all planes along with voltage regulator modules (VRMs) and 70 current drawing chips to get the board level power noise coupling on different high-speed signals. De-coupling capacitors are placed between power planes and ground to reduce power noise coupling with signals.

Keywords: Channel simulation, electromagnetic simulation, power-aware signal integrity analysis, power integrity, PIPro.

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Authors: Ketan Naik, P. H. Bhathawala

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The purpose of this work is to develop a mathematical model of Human Cardiovascular System using lumped parameter method. The model is divided in three parts: Systemic Circulation, Pulmonary Circulation and the Heart. The established mathematical model has been simulated by MATLAB software. The innovation of this study is in describing the system based on the vessel diameters and simulating mathematical equations with active electrical elements. Terminology of human physical body and required physical data like vessel’s radius, thickness etc., which are required to calculate circuit parameters like resistance, inductance and capacitance, are proceeds from well-known medical books. The developed model is useful to understand the anatomic of human cardiovascular system and related syndromes. The model is deal with vessel’s pressure and blood flow at certain time.

Keywords: Cardiovascular system, lumped parameter method, mathematical modeling, simulation.

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Authors: Rida B. Arieby, Hameed N. Hameed

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In this work, tensile tests on high density polyethylene have been carried out under various constant strain rate and strain rate jump tests. The dependency of the true stress and specially the variation of volume strain have been investigated, the volume strain due to the phenomena of damage was determined in real time during the tests by an optical extensometer called Videotraction. A modified constitutive equations, including strain rate and damage effects, are proposed, such a model is based on a non-equilibrium thermodynamic approach called (DNLR). The ability of the model to predict the complex nonlinear response of this polymer is examined by comparing the model simulation with the available experimental data, which demonstrate that this model can represent the deformation behavior of the polymer reasonably well.

Keywords: Strain rate jump tests, Volume Strain, High Density Polyethylene, Large strain, Thermodynamics approach.

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Authors: J. Seetaram, P. Satish Kumar

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Mobile Adhoc Networks (MANETs) are infrastructure-less, dynamic network of collections of wireless mobile nodes communicating with each other without any centralized authority. A MANET is a mobile device of interconnections through wireless links, forming a dynamic topology. Routing protocols have a big role in data transmission across a network. Routing protocols, two major classifications are unipath and multipath. This study evaluates performance of an on-demand multipath routing protocol named Adhoc On-demand Multipath Distance Vector routing (AOMDV). This study proposes Energy Aware AOMDV (EAAOMDV) an extension of AOMDV which decreases energy consumed on a route.

Keywords: Mobile Adhoc Network (MANET), unipath, multipath, Adhoc On-demand Multipath Distance Vector routing (AOMDV).

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Authors: Osamah A. Alsayegh

Abstract:

This paper contributes to the literature by updating the analysis of the impact of the recent oil prices fall on the renewable energy (RE) industry and deployment. The research analysis uses the Renewable Energy Industrial Index (RENIXX), which tracks the world’s 30 largest publicly traded companies and oil prices daily data from January 2003 to March 2016. RENIXX represents RE industries developing solar, wind, geothermal, bioenergy, hydropower and fuel cells technologies. This paper tests the hypothesis that claims high oil prices encourage the substitution of alternate energy sources for conventional energy sources. Furthermore, it discusses RENIXX performance behavior with respect to the governments’ policies factor that investors should take into account. Moreover, the paper proposes a theoretical model that relates RE industry progress with oil prices and policies through the fuzzy logic system.

Keywords: Fuzzy logic, investment, policy, stock exchange index.

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Authors: Siavash Asadi Ghajarloo

Abstract:

Nowadays predicting political risk level of country has become a critical issue for investors who intend to achieve accurate information concerning stability of the business environments. Since, most of the times investors are layman and nonprofessional IT personnel; this paper aims to propose a framework named GECR in order to help nonexpert persons to discover political risk stability across time based on the political news and events. To achieve this goal, the Bayesian Networks approach was utilized for 186 political news of Pakistan as sample dataset. Bayesian Networks as an artificial intelligence approach has been employed in presented framework, since this is a powerful technique that can be applied to model uncertain domains. The results showed that our framework along with Bayesian Networks as decision support tool, predicted the political risk level with a high degree of accuracy.

Keywords: Bayesian Networks, Data mining, GECRframework, Predicting political risk.

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Authors: Homayoon Zarshenas, Mahdi Bamdad, Hadi Grailu, Akbar A. Shakoori

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In this study we focus on improvement performance of a cue based Motor Imagery Brain Computer Interface (BCI). For this purpose, data fusion approach is used on results of different classifiers to make the best decision. At first step Distinction Sensitive Learning Vector Quantization method is used as a feature selection method to determine most informative frequencies in recorded signals and its performance is evaluated by frequency search method. Then informative features are extracted by packet wavelet transform. In next step 5 different types of classification methods are applied. The methodologies are tested on BCI Competition II dataset III, the best obtained accuracy is 85% and the best kappa value is 0.8. At final step ordered weighted averaging (OWA) method is used to provide a proper aggregation classifiers outputs. Using OWA enhanced system accuracy to 95% and kappa value to 0.9. Applying OWA just uses 50 milliseconds for performing calculation.

Keywords: BCI, EEG, Classifier, Fuzzy operator, OWA.

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Authors: Cristina Sá, Carlos Gomes, António Martins

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The reasons that explain different behaviors towards tax obligations in similar countries are not completely understood yet. The main purpose of this paper is to identify and compare the factors that influence tax morale levels in Portugal and Spain. We use data from European Values Study (EVS). Using a sample of 2,652 individuals, a factor analysis was used to extract the underlying dimensions of tax morale of Portuguese and Spanish taxpayers. Based on a factor analysis, the results of this paper show that sociological and behavioral factors, psychological factors and political factors are important for a good understanding of taxpayers’ behavior in Iberian Peninsula. This paper added value relies on the analyses of a wide range of variables and on the comparison between Portugal and Spain. Our conclusions provided insights that tax authorities and politicians can use to better focus their strategies and actions in order to increase compliance, reduce tax evasion, fight underground economy and increase country´s competitiveness.

Keywords: Compliance, tax morale, Portugal, Spain.

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Authors: Ravi V. Joat, Pravin S. Bodke, Shradha S. Binani, S. S. Wasnik

Abstract:

A phase diagram of the Ag₂SO₄ - CaSO₄ (Silver sulphate – Calcium Sulphate) binaries system using conductivity, XRD (X-Ray Diffraction Technique) and DTA (Differential Thermal Analysis) data is constructed. The eutectic reaction (liquid -» a-Ag₂SO₄ + CaSO₄) is observed at 10 mole% CaSO₄ and 645°C. Room temperature solid solubility limit up to 5.27 mole % of Ca ²⁺ in Ag₂SO₄ is set using X-ray powder diffraction and scanning electron microscopy results. All compositions beyond this limit are two-phase mixtures below and above the transition temperature (≈ 416°C). The bulk conductivity, obtained following complex impedance spectroscopy, is found decreasing with increase in CaSO₄ content. Amongst other binary compositions, the 80AgSO₄-20CaSO₄ gave improved sinterability/packing density.

Keywords: Ag2SO4-CaSO4 (Silver sulphate–Calcium Sulphate) binaries system, XRD (X-Ray Diffraction Technique) and DTA (Differential Thermal Analysis).

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