Search results for: degree of bending (DoB)

Authors: A. Kampker, K. Kreisköther, C. Reinders

Abstract:

Since additive manufacturing technologies constantly advance, the use of this technology in mold making seems reasonable. Many manufacturers of additive manufacturing machines, however, do not offer any suggestions on how to parameterize the machine to achieve optimal results for mold making. The purpose of this research is to determine the interdependencies of different materials and parameters within the PolyJet process by using design of experiments (DoE), to additively manufacture molds, e.g. for thermoforming and injection molding applications. Therefore, the general requirements of thermoforming molds, such as heat resistance, surface quality and hardness, have been identified. Then, different materials and parameters of the PolyJet process, such as the orientation of the printed part, the layer thickness, the printing mode (matte or glossy), the distance between printed parts and the scaling of parts, have been examined. The multifactorial analysis covers the following properties of the printed samples: Tensile strength, tensile modulus, bending strength, elongation at break, surface quality, heat deflection temperature and surface hardness. The key objective of this research is that by joining the results from the DoE with the requirements of the mold making, optimal and tailored molds can be additively manufactured with the PolyJet process. These additively manufactured molds can then be used in prototyping processes, in process testing and in small to medium batch production.

Keywords: Additive manufacturing, design of experiments, mold making, PolyJet.

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Authors: Chei-Chang Chiou, Sen-Wei Wang, Yu-Min Wang

Abstract:

The purpose of this study is to investigate the relationship between corporate governance and pricing for initial public offerings (IPOs). Empirical result finds that the prediction of pricing of IPOs with corporate governance added can have a rather higher degree of predicting accuracy than that of non governance added during the training and testing samples. Therefore, it can be observed that corporate governance mechanism can affect the pricing of IPOs

Keywords: Artificial neural networks, corporate governance, initial public offerings.

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Authors: Haleem K. Hussain, Liu Gui Wei, Zhang Lian Zhen, Yongxue Li

Abstract:

It is necessary to evaluate the bridges conditions and strengthen bridges or parts of them. The reinforcement necessary due to some reasons can be summarized as: First, a changing in use of bridge could produce internal forces in a part of structural which exceed the existing cross-sectional capacity. Second, bridges may also need reinforcement because damage due to external factors which reduced the cross-sectional resistance to external loads. One of other factors could listed here its misdesign in some details, like safety of bridge or part of its.This article identify the design demands of Qing Shan bridge located in is in Heilongjiang Province He gang - Nen Jiang Road 303 provincial highway, Wudalianchi area, China, is an important bridge in the urban areas. The investigation program was include the observation and evaluate the damage in T- section concrete beams , prestressed concrete box girder bridges section in additional evaluate the whole state of bridge includes the pier , abutments , bridge decks, wings , bearing and capping beam, joints, ........etc. The test results show that the bridges in general structural condition are good. T beam span No 10 were observed, crack extended upward along the ribbed T beam, and continue to the T beam flange. Crack width varying between 0.1mm to 0.4mm, the maximum about 0.4mm. The bridge needs to be improved flexural bending strength especially at for T beam section.

Keywords: Field investigation, prestressed concrete box girder, maintenance, Qing Shan Bridge

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Authors: Shahrad Ebrahimzadeh

Abstract:

Nowadays, the main efforts of the researchers aim to constantly evolve new, optimized, and efficient construction materials and methods related to reinforced concrete beams. Due to the fewer applied materials and higher structural efficiency than solid concrete beams with the same concrete area, hollow reinforced concrete beams (HRCBs) internally reinforced with steel rebars have been employed extensively for bridge structural members and high-rise buildings. Many experimental studies have been conducted to investigate the behavior of hollow beams subjected to bending loading and found that the structural performance of HRCBs is critically affected by many design parameters. While the proper design of the HRCBs demonstrated comparable behavior to solid sections, inappropriate design leads beams to be extremely prone to brittle failure. Another potential issue that needs further investigation is replacing steel bars with suitable materials due to their susceptibility to corrosion. Hence, to develop a reliable construction system, the application of Glass Fiber Reinforced Polymer (GFRP) bars as a non-corroding material has been utilized. Furthermore, this study aims to critically review the different design parameters that affect the flexural performance of the HRCBs and recognize the gaps of knowledge in the better design and more effective use of this construction system.

Keywords: Design parameters, experimental investigations, hollow reinforced concrete beams, steel, GFRP, flexural strength.

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Authors: C. Sheng, Y. Xin

Abstract:

Retrieval image by shape similarity, given a template shape is particularly challenging, owning to the difficulty to derive a similarity measurement that closely conforms to the common perception of similarity by humans. In this paper, a new method for the representation and comparison of shapes is present which is based on the shape matrix and snake model. It is scaling, rotation, translation invariant. And it can retrieve the shape images with some missing or occluded parts. In the method, the deformation spent by the template to match the shape images and the matching degree is used to evaluate the similarity between them.

Keywords: shape representation, shape matching, shape matrix, deformation

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Authors: Ali Reza Mehrabian, Caro Lucas

Abstract:

In this paper a new control strategy based on Brain Emotional Learning (BEL) model has been introduced. A modified BEL model has been proposed to increase the degree of freedom, controlling capability, reliability and robustness, which can be implemented in real engineering systems. The performance of the proposed BEL controller has been illustrated by applying it on different nonlinear uncertain systems, showing very good adaptability and robustness, while maintaining stability.

Keywords: Learning control systems, emotional decision making, nonlinear systems, adaptive control.

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Authors: Karuppsamy K., Eswara Prasad C. R.

Abstract:

In this paper analysis of an infinite beam resting on tensionless extensible geosynthetic reinforced granular bed overlying soft soil strata under moving load with constant velocity is presented. The beam is subjected to a concentrated load moving with constant velocity. The upper reinforced granular bed is modeled by a rough elastic membrane embedded in Pasternak shear layer overlying a series of compressible nonlinear Winkler springs representing the under-lied very poor soil. The tensionless extensible geosynthetic layer has been assumed to deform such that at interface the geosynthetic and the soil have some deformation. Nonlinear behavior of granular fill and the very poor soil has been considered in the analysis by means of hyperbolic constitutive relationships. Detailed parametric study has been conducted to study the influence of various parameters on the response of soil foundation system under consideration by means of deflection and bending moment in the beam and tension mobilized in the geosynthetic layer. This study clearly observed that the comparisons of tension and tensionless foundation and magnitude of applied load, relative compressibility of granular fill and ultimate resistance of poor soil has significant influence on the response of soil foundation system.

Keywords: Infinite Beams, Tensionless Extensible Geosynthetic, Granular layer, Moving Load and Nonlinear behavior of poor soil

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Authors: T. H. Bitebe, T. M. Lima, F. Charrua-Santos, C. J. Matias Oliveira

Abstract:

This study aims to present a proposal for an economic integration model for the development of the manufacturing industry in Cabinda, Angola. It seeks to analyze the degree of economic integration of Cabinda and the dynamics of the manufacturing industry. Therefore, in the same way, to gather information to support the decision-making for public financing programs that will aim at the disengagement of the manufacturing industry in Angola and Cabinda in particular. The Cabinda Province is the 18^th of Angola, the enclave is located in a privileged area of the African and arable land.

Keywords: Economic integration, industrial development, Cabinda industry, Angola.

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Authors: D. Artamonov, A. Tsibulnikova, I. Samusev, V. Bryukhanov, A. Kozhevnikov

Abstract:

The synthesis and luminescent properties of Yb2O3,Nd2O3@Bi2O3 complex with upconversion generation are discussed in this work. The obtained samples were measured in the visible region of the spectrum under excitation with a wavelength of 980 nm. The studies showed that the obtained complexes have a high degree of stability and intense luminescence in the wavelength range of 400-750 nm. Consideration of the time dependence of the intensity of the upconversion luminescence allowed us to conclude that the enhancement of the intensity occurs in the time interval from 5 to 30 min, followed by the appearance of a stationary mode.

Keywords: Lasers, luminescence, upconversion photonics, rare earth metals.

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Authors: Salah Al-Enezi, Rashed Al-Zufairi, Naseer Ahmad

Abstract:

A Thermo-mechanical technique was developed to determine softening point temperature/glass transition temperature (Tg) of polystyrene exposed to high pressures. The design utilizes the ability of carbon dioxide to lower the glass transition temperature of polymers and acts as plasticizer. In this apparatus, the sorption of carbon dioxide to induce softening of polymers as a function of temperature/pressure is performed and the extent of softening is measured in three-point-flexural-bending mode. The polymer strip was placed in the cell in contact with the linear variable differential transformer (LVDT). CO₂ was pumped into the cell from a supply cylinder to reach high pressure. The results clearly showed that full softening point of the samples, accompanied by a large deformation on the polymer strip. The deflection curves are initially relatively flat and then undergo a dramatic increase as the temperature is elevated. It was found that increasing the pressure of CO₂ causes the temperature curves to shift from higher to lower by increment of about 45 K, over the pressure range of 0-120 bars. The obtained experimental Tg values were validated with the values reported in the literature. Finally, it is concluded that the defection model fits consistently to the generated experimental results, which attempts to describe in more detail how the central deflection of a thin polymer strip affected by the CO₂ diffusions in the polymeric samples.

Keywords: Softening, high-pressure, polystyrene, CO2 diffusions.

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Authors: D. I. De Souza, G. P. Azevedo, P. Duarte

Abstract:

In this paper the main objective is to analyze the quality of service of the bus companies operating in the city of Campos, located in the state of Rio de Janeiro, Brazil. This analysis, based on the opinion of the bus customers, will help to determine their degree of satisfaction with the service provided by the bus companies. The result of this assessment shows that the bus customers are displeased with the quality of service supplied by the bus companies. Therefore, it is necessary to identify alternative solutions to minimize the consequences of the main problems related to customers- dissatisfaction identified in our evaluation and to help the bus companies operating in Campos better fulfill their riders- needs.

Keywords: PubicTransportation, Quality of Service, Riders'Opinion, Bus Companies

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Authors: Fadl M. Ba-Alwi, Kamal K. Bharadwaj

Abstract:

In this paper a novel algorithm is proposed that integrates the process of fuzzy hierarchy generation and rule discovery for automated discovery of Production Rules with Fuzzy Hierarchy (PRFH) in large databases.A concept of frequency matrix (Freq) introduced to summarize large database that helps in minimizing the number of database accesses, identification and removal of irrelevant attribute values and weak classes during the fuzzy hierarchy generation.Experimental results have established the effectiveness of the proposed algorithm.

Keywords: Data Mining, Degree of subsumption, Freq matrix, Fuzzy hierarchy.

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Authors: Omid Mirmotahari, Yngvar Berg, Mats Hovin

Abstract:

The problem discussed in this paper involves packing fresh fish fileet of the northern Cod into a standard square container. The fish is first cleaned and split and then collected on a belt ready to be stacked in a container. The aim of our work is to pack the fish into the container with constraints on the amount of overlap allowed for the fileets. The current focus is to design a packing cell that can be real-time and of practical use, while finding the optimal solution to the degree of overlap and minimise the unused space of the container.

Keywords: Facilities Planning and Management, Intelligent Systems, Manufacturing Systems, Operations Research, Production Planning and Control.

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Authors: Dmitriy Yu. Korulkin, Ravshan M. Nuraliev, Raissa A. Muzychkina

Abstract:

In this research paper were investigated the main regularities of a radical bromination reaction of decalin. There had been studied the temperature effect, durations of reaction, frequency rate of process, a ratio of initial components, type and number of the initiator on decalin bromination degree. There were specified optimum conditions of synthesis of a perbromodecalin by the method of a decalin bromination. There are developed the technological flowchart of receiving a perbromodecalin and the mass balance of process on the first and the subsequent loadings of components. The results of research of antibacterial and antifungal activity of synthesized bromoderivatives have been represented.

Keywords: Decalin, optimum technology, perbromodecalin, radical bromination.

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Authors: Haya Y Alobaid

Abstract:

The aim of this paper is to identify and discuss the obstacles to the ability of the accounting information systems of Kuwaiti companies to deal with electronic commerce, and then to propose appropriate solutions to overcome the barriers. The study revealed a remarkable decrease in external auditors who have professional certification. The results also showed an agreement regarding the accounting systems and the ability to deal with e-commerce, with a different degree of importance, despite the presence of obstacles to the ability of accounting systems in dealing with different companies.

Keywords: Accounting information systems, obstacle, barriers, electronic commerce, Kuwait companies.

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Authors: Juyi Park, Sang-Bum Lee, Jin-Wook Kim, Ji-Yoon Kim, Jung-Min Kim, Hee-Hwan Park, Jae-Won Seo, Gye-Hyung Kang, Soo-Ho Kim

Abstract:

This paper presents a portable robot that is to use for welding process in shipbuilding yard. It has six degree of freedom and 3kg payload capability. Its weight is 21.5kg so that human workers can carry it to the work place. Its body mainly made of magnesium alloy and aluminum alloy for few parts that require high strength. Since the distance between robot and controller should be 50m at most, the robot controller controls the robot through EtherCAT. RTX and KPA are used for real time EtherCAT control on Windows XP. The performance of the developed robot was satisfactory, in welding of U type cell in shipbuilding yard.

Keywords: Portable welding robot, Shipbuilding, EtherCAT

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Authors: Elizabeth Downs, Judith Repman, Kenneth Clark

Abstract:

This paper describes the evolution of strategies to evaluate ePortfolios in an online Master-s of Education (M.Ed.) degree in Instructional Technology. The ePortfolios are required as a culminating activity for students in the program. By using Web 2.0 tools to develop the ePortfolios, students are able to showcase their technical skills, integrate national standards, demonstrate their professional understandings, and reflect on their individual learning. Faculty have created assessment strategies to evaluate student achievement of these skills. To further develop ePortfolios as a tool promoting authentic learning, faculty are moving toward integrating transparency as part of the evaluation process.

Keywords: e-learning evaluation, ePortfolios, transparency, Web 2.0

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Authors: N. Abbas, S. Lagomarsino, S. Cattari

Abstract:

Examining existing experimental results for shallow rigid foundations subjected to vertical centric load (N), accompanied or not with a bending moment (M), two main non-linear mechanisms governing the cyclic response of the soil-foundation system can be distinguished: foundation uplift and soil yielding. A soil-foundation failure limit, is defined as a domain of resistance in the two dimensional (2D) load space (N, M) inside of which lie all the admissible combinations of loads; these latter correspond to a pure elastic, non-linear elastic or plastic behavior of the soil-foundation system, while the points lying on the failure limit correspond to a combination of loads leading to a failure of the soil-foundation system. In this study, the proposed resistance domain is constructed analytically based on mechanics. Original elastic limit, uplift initiation limit and iso-uplift limits are constructed inside this domain. These limits give a prediction of the mechanisms activated for each combination of loads applied to the foundation. A comparison of the proposed failure limit with experimental tests existing in the literature shows interesting results. Also, the developed uplift initiation limit and iso-uplift curves are confronted with others already proposed in the literature and widely used due to the absence of other alternatives, and remarkable differences are noted, showing evident errors in the past proposals and relevant accuracy for those given in the present work.

Keywords: Foundation uplift, Iso-uplift curves, Resistance domain, Soil yield.

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Authors: Waqed H. Almohammed, Mohammed Y. Fattah, Sajjad E. Rasheed

Abstract:

Dynamic traffic loads cause deformation of underground pipes, resulting in vehicle discomfort. This makes it necessary to reinforce the layers of soil above underground pipes. In this study, the subbase layer was reinforced. Finite element software (PLAXIS 3D) was used to in the simulation, which includes geocell reinforcement, vehicle loading, soil layers and Glass Fiber Reinforced Plastic (GRP) pipe. Geocell reinforcement was modeled using a geogrid element, which was defined as a slender structure element that has the ability to withstand axial stresses but not to resist bending. Geogrids cannot withstand compression but they can withstand tensile forces. Comparisons have been made between the numerical models and experimental works, and a good agreement was obtained. Using the mathematical model, the performance of three different pipes of diameter 600 mm, 800 mm, and 1000 mm, and three different vehicular speeds of 20 km/h, 40 km/h, and 60 km/h, was examined to determine their impact on surface settlement and vertical pressure at the pipe crown for two cases: with and without geocell reinforcement. The results showed that, for a pipe diameter of 600 mm under geocell reinforcement, surface settlement decreases by 94 % when the speed of the vehicle is 20 km/h and by 98% when the speed of the vehicle is 60 km/h. Vertical pressure decreases by 81 % when the diameter of the pipe is 600 mm, while the value decreases to 58 % for a pipe with diameter 1000 mm. The results show that geocell reinforcement causes a significant and positive reduction in surface settlement and vertical stress above the pipe crown, leading to an increase in pipe safety.

Keywords: Dynamic loading, geocell reinforcement, GRP pipe, PLAXIS 3D, surface settlement.

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Authors: Said Baadel, Fadi Thabtah, Joan Lu

Abstract:

Clustering involves the partitioning of n objects into k clusters. Many clustering algorithms use hard-partitioning techniques where each object is assigned to one cluster. In this paper we propose an overlapping algorithm MCOKE which allows objects to belong to one or more clusters. The algorithm is different from fuzzy clustering techniques because objects that overlap are assigned a membership value of 1 (one) as opposed to a fuzzy membership degree. The algorithm is also different from other overlapping algorithms that require a similarity threshold be defined a priori which can be difficult to determine by novice users.

Keywords: Data mining, k-means, MCOKE, overlapping.

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Authors: Latifeh PourMohammadBagher

Abstract:

In this paper I have developed a system for evaluating the degree of fear emotion that the intelligent agent-based system may feel when it encounters to a persecuting event. In this paper I want to describe behaviors of emotional agents using human behavior in terms of the way their emotional states evolve over time. I have implemented a fuzzy inference system using Java environment. As the inputs of this system, I have considered three parameters related on human fear emotion. The system outputs can be used in agent decision making process or choosing a person for team working systems by combination the intensity of fear to other emotion intensities.

Keywords: Emotion simulation, Fear, Fuzzy intelligent agent

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Authors: Seongmin Yim, Hyun-Kyu Kang

Abstract:

As a part of evaluation system for R&D program, the Korean government has applied feasibility analysis since 2008. Various professionals put forth a great effort in order to catch up the high degree of freedom of R&D programs, and make contributions to evolving the feasibility analysis. We analyze diverse R&D programs from various viewpoints, such as technology, policy, and Economics, integrate the separate analysis, and finally arrive at a definite result; whether a program is feasible or unfeasible. This paper describes the concept and method of the feasibility analysis as a decision making tool. The analysis unit and content of each criterion, which are key elements in a comprehensive decision making structure, are examined

Keywords: Decision Making of New Government R&D Program, Feasibility Analysis Study

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Authors: T. Pavic Kramaric, M. Kitic

Abstract:

The purpose of this article is to analyze the market structure as well as the degree of concentration in insurance markets in new EU member states. The analysis was conducted using several most commonly used concentration indicators such as concentration ratio, Herfindahl-Hirschman index and entropy index. These indicators were calculated for the 2000-2010 period on the basis of total gross written premium as the most relevant indicator of market power in insurance markets. The results of the analysis showed that in all observed countries the level of concentration decreased, though with significantly different intensity. Yet, in some countries, the level of concentration remains very high.

Keywords: insurance market, concentration, new EU member states

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Authors: Yi-Feng Su, Chia-Tseng Chen, Hsueh-Lung Liao

Abstract:

The objective of this research is to develop an advanced driver assistance system characterized with the functions of lane departure warning (LDW), forward collision warning (FCW) and adaptive front-lighting system (AFS). The system is mainly configured a CCD/CMOS camera to acquire the images of roadway ahead in association with the analysis made by an image-processing unit concerning the lane ahead and the preceding vehicles. The input image captured by a camera is used to recognize the lane and the preceding vehicle positions by image detection and DROI (Dynamic Range of Interesting) algorithms. Therefore, the system is able to issue real-time auditory and visual outputs of warning when a driver is departing the lane or driving too close to approach the preceding vehicle unwittingly so that the danger could be prevented from occurring. During the nighttime, in addition to the foregoing warning functions, the system is able to control the bending light of headlamp to provide an immediate light illumination when making a turn at a curved lane and adjust the level automatically to reduce the lighting interference against the oncoming vehicles driving in the opposite direction by the curvature of lane and the vanishing point estimations. The experimental results show that the integrated vehicle image system is robust to most environments such as the lane detection and preceding vehicle detection average accuracy performances are both above 90 %.

Keywords: Lane mark detection, lane departure warning (LDW), dynamic range of interesting (DROI), forward collision warning (FCW), adaptive front-lighting system (AFS).

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Authors: Yilun Shang

Abstract:

In this paper, we investigate the appearance of the giant component in random subgraphs G(p) of a given large finite graph family Gn = (Vn, En) in which each edge is present independently with probability p. We show that if the graph Gn satisfies a weak isoperimetric inequality and has bounded degree, then the probability p under which G(p) has a giant component of linear order with some constant probability is bounded away from zero and one. In addition, we prove the probability of abnormally large order of the giant component decays exponentially. When a contact graph is modeled as Gn, our result is of special interest in the study of the spread of infectious diseases or the identification of community in various social networks.

Keywords: subgraph, expander, random graph, giant component, percolation.

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Authors: Omid A. Zargar

Abstract:

Vibration analysis of screw compressors is one of the most challenging cases in preventive maintenance. This kind of equipment considered as vibration bad actor facilities in industrial plants. On line condition monitoring systems developed too much in recent years. The high frequency vibration of ball bearings, gears, male and female caused complex fast Fourier transform (FFT) and time wave form (TWF) in screw compressors. The male and female randomly are sent to balance shop for balancing operation. This kind of operation usually caused some bending in rotors during the process that could cause further machining in such equipment. This kind of machining operation increased the vibration analysis complexity beside some process characteristic abnormality like inlet and out let pressure and temperature. In this paper mechanical principal and different type of screw compressors explained. Besides, some new condition monitoring systems and techniques for screw compressors discussed. Finally, one of the common behavior of oil injected twin rotary screw compressors called hydraulic unbalance that usually occurred after machining operation of male or female and have some specific characteristics in FFT and TWF discussed in details through a case history related to Iran oil industries.

Keywords: Vibration analysis, twin screw compressor, oil injected screw compressor, time wave form (TWF), fast Fourier transform (FFT), Hydraulic unbalance and rotor unbalance.

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Authors: Alaa I. Arafa, Hemdan O. A. Said. Marwa A. M. Ali

Abstract:

This paper investigates and evaluates experimentally the structural behavior of high strength concrete (HSC) beams under fire and compares it with that of Normal strength concrete (NSC) beams. The main investigated parameters are: concrete compressive strength (300 or 600 kg/cm²); the concrete cover thickness (3 or 5 cm); the degree of temperature (room temperature or 600 ^oC); the type of cooling (air or water); and the fire exposure time (3 or 5 hours). Test results showed that the concrete compressive strength decreases significantly as the exposure time to fire increases.

Keywords: Experimental, fire, high strength concrete beams, monotonic loading.

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Authors: John N. Haddad, Serge B. Provost

Abstract:

Given a bivariate normal sample of correlated variables, (Xi, Yi), i = 1, . . . , n, an alternative estimator of Pearson’s correlation coefficient is obtained in terms of the ranges, |Xi − Yi|. An approximate confidence interval for ρX,Y is then derived, and a simulation study reveals that the resulting coverage probabilities are in close agreement with the set confidence levels. As well, a new approximant is provided for the density function of R, the sample correlation coefficient. A mixture involving the proposed approximate density of R, denoted by hR(r), and a density function determined from a known approximation due to R. A. Fisher is shown to accurately approximate the distribution of R. Finally, nearly exact density approximants are obtained on adjusting hR(r) by a 7th degree polynomial.

Keywords: Sample correlation coefficient, density approximation, confidence intervals.

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Authors: B. S. Boyanov, A. B. Peltekov, K. I. Ivanov

Abstract:

The ferrites ZnFe2O4, CdFe2O4 and CuFe2O4 are synthesized in laboratory conditions using ceramic technology. Their homogeneity and structure are proven by X-Ray diffraction analysis and Mössbauer spectroscopy. The synthesized ferrites are subjected to strong acid and high temperature leaching with solutions of H2SO4, HCl and HNO3. The results indicate that the highest degree of leaching of Zn, Cd and Cu from the ferrites is achieved by use of HCl. The charging of five zinc sulfide concentrates was optimized using the criterion of minimal amount of zinc ferrite produced when roasting the concentrates in a fluidized bed. The results obtained are interpreted in terms of the hydrometallurgical zinc production and maximum recovery of zinc, copper and cadmium from initial zinc concentrates after their roasting.

Keywords: Hydrometallurgy, inorganic acids, solubility, zinc ferrite.

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Authors: J. T. Manhire

Abstract:

A tax authority wants to take actions it knows will foster the greatest degree of voluntary taxpayer compliance to reduce the “tax gap.” This paper suggests that even if a tax authority could attain a state of complete knowledge, there are constraints on whether and to what extent such actions would result in reducing the macro-level tax gap. These limits are not merely a consequence of finite agency resources. They are inherent in the system itself. To show that this is one possible interpretation of the tax gap data, the paper formulates known results in a different way by analyzing tax compliance as a population with a single covariate. This leads to a standard use of the logistic map to analyze the dynamics of non-compliance growth or decay over a sequence of periods. This formulation gives the same results as the tax gap studies performed over the past fifty years in the U.S. given the published margins of error. Limitations and recommendations for future work are discussed, along with some implications for tax policy.

Keywords: Tax law, tax compliance, tax gap, income tax.

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