Search results for: Additive fuzzy system
3196 Query Reformulation Guided by External Resource for Information Retrieval
Authors: Mohammed El Amine Abderrahim
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Reformulating the user query is a technique that aims to improve the performance of an Information Retrieval System (IRS) in terms of precision and recall. This paper tries to evaluate the technique of query reformulation guided by an external resource for Arabic texts. To do this, various precision and recall measures were conducted and two corpora with different external resources like Arabic WordNet (AWN) and the Arabic Dictionary (thesaurus) of Meaning (ADM) were used. Examination of the obtained results will allow us to measure the real contribution of this reformulation technique in improving the IRS performance.
Keywords: Arabic NLP, Arabic Information Retrieval, Arabic WordNet, Query Expansion.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14043195 The Flora of Bozdağ (Sızma – Konya – Turkey) and Its Environs
Authors: Esra İpekci, Murad Aydın Sanda
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The flora of Bozdağ (Konya) and its surroundings were investigated between 2003 and 2005 years; 700 herbarium specimens belonging to 482 taxa, 257 genera and 57 families were collected and identified from the area. The families which have the most taxa in research area are Asteraceae 67 (14.0%), Fabaceae 60 (12.6%), Lamiaceae 57 (11.9%), Brassicaceae 34 (7.1%), Poaceae 30 (6.3%), Rosaceae 24 (5.0%), Caryophyllaceae 23 (4.8%), Liliaceae 19 (4.0%), Boraginaceae 17 (3.6%), and Apiaceae 13 (2.7%). The research area is in the district of Konya and is in the B4 square according to the Grid System. The phytogeographic elements are represented in the study area as follows; Irano-Turanian 91 (18.9%), Mediterranean 72 (14.9%), Euro-Siberian 21 (4.3%). The phytogeographic regions of 273 (56.6%) taxa are either multi-regional or unknown. The number of endemic taxa is 79 (16.3%).
Keywords: Bozdağ, Flora, Konya, Sızma, Turkey.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 33393194 Recognition of Tifinagh Characters with Missing Parts Using Neural Network
Authors: El Mahdi Barrah, Said Safi, Abdessamad Malaoui
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In this paper, we present an algorithm for reconstruction from incomplete 2D scans for tifinagh characters. This algorithm is based on using correlation between the lost block and its neighbors. This system proposed contains three main parts: pre-processing, features extraction and recognition. In the first step, we construct a database of tifinagh characters. In the second step, we will apply “shape analysis algorithm”. In classification part, we will use Neural Network. The simulation results demonstrate that the proposed method give good results.
Keywords: Tifinagh character recognition, Neural networks, Local cost computation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 12883193 Wet Strength Improvement of Pineapple Leaf Paper for Evaporative Cooling Pad
Authors: T. Khampan, N. Thavarungkul, J. Tiansuwan, S. Kamthai
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This research aimed to modify pineapple leaf paper (PALP) for using as wet media in the evaporation cooling system by improving wet mechanical property (tensile strength) without compromising water absorption property. Polyamideamineepichorohydrin resin (PAE) and carboxymethylcellulose (CMC) were used to strengthen the paper, and the PAE and CMC ratio of 80:20 showed the optimum wet and dry tensile index values, which were higher than those of the commercial cooling pad (CCP). Compared with CCP, PALP itself and all the PAE/CMC modified PALP possessed better water absorption. The PAE/CMC modified PALP had potential to become a new type of wet media.Keywords: wet strength, evaporative cooling, pineapple leaves, polyamideamine-epichorohydrin, carboxymethylcellulose.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 21633192 Protein Delivery from Polymeric Nanoparticles
Authors: G. Spada, E. Gavini, P. Giunchedi
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Aim of this work was to compare the efficacy of two loading methods of proteins onto polymeric nanocarriers: adsorption and encapsulation methods. Preliminary studies of protein loading were done using Bovine Serum Albumin (BSA) as model protein. Nanocarriers were prepared starting from polylactic co-glycolic acid (PLGA) polymer; production methods used are two different variants of emulsion evaporation method. Nanoparticles obtained were analyzed in terms of dimensions by Dynamic Light Scattering and Loading Efficiency of BSA by Bradford Assay. Loaded nanoparticles were then submitted to in-vitro protein dissolution test in order to study the effect of the delivery system on the release rate of the protein.Keywords: Drug delivery, nanoparticles, PLGA, proteinadsorption, protein encapsulation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 25173191 A Relationship between Two Stabilizing Controllers and Its Application to Two-Stage Compensator Design without Coprime Factorizability – Single-Input Single-Output Case –
Authors: Kazuyoshi Mori
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In this paper, we first show a relationship between two stabilizing controllers, which presents an extended feedback system using two stabilizing controllers. Then, we apply this relationship to the two-stage compensator design. In this paper, we consider singleinput single-output plants. On the other hand, we do not assume the coprime factorizability of the model. Thus, the results of this paper are based on the factorization approach only, so that they can be applied to numerous linear systems.Keywords: Relationship among Compensators, Two-Stage Compensator Design, Parametrization of Stabilizing Controllers, Factorization Approach
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 12123190 Uniformly Strong Persistence for a Predator-Prey Model with Modified Leslie-Gower and Holling-Type II Schemes
Authors: Changjin Xu, Yusen Wu
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In this paper, a asymptotically periodic predator-prey model with Modified Leslie-Gower and Holling-Type II schemes is investigated. Some sufficient conditions for the uniformly strong persistence of the system are established. Our result is an important complementarity to the earlier results.
Keywords: Predator-prey model, uniformly strong persistence, asymptotically periodic, Holling-type II.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20593189 Existence of Multiple Positive Periodic Solutions to n Species Nonautonomous Lotka-Volterra Cooperative Systems with Harvesting Terms
Authors: Kaihong Zhao
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In this paper, the existence of 2n positive periodic solutions for n species non-autonomous Lotka-Volterra cooperative systems with harvesting terms is established by using Mawhin-s continuation theorem of coincidence degree theory and matrix inequality. An example is given to illustrate the effectiveness of our results.
Keywords: Multiple positive periodic solutions, Nonautonomous Lotka-Volterra cooperative system, Coincidence degree, Harvesting term.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 13413188 Software Test Data Generation using Ant Colony Optimization
Authors: Huaizhong Li, C.Peng Lam
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State-based testing is frequently used in software testing. Test data generation is one of the key issues in software testing. A properly generated test suite may not only locate the errors in a software system, but also help in reducing the high cost associated with software testing. It is often desired that test data in the form of test sequences within a test suite can be automatically generated to achieve required test coverage. This paper proposes an Ant Colony Optimization approach to test data generation for the state-based software testing.
Keywords: Software testing, ant colony optimization, UML.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 34633187 Robust Cerebellar Model Articulation Controller Design for Flight Control Systems
Authors: Y. J. Huang, T. C. Kuo, B. W. Hong, B. C. Wu
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This paper presents a robust proportionalderivative (PD) based cerebellar model articulation controller (CMAC) for vertical take-off and landing flight control systems. Successful on-line training and recalling process of CMAC accompanying the PD controller is developed. The advantage of the proposed method is mainly the robust tracking performance against aerodynamic parametric variation and external wind gust. The effectiveness of the proposed algorithm is validated through the application of a vertical takeoff and landing aircraft control system.Keywords: vertical takeoff and landing, cerebellar modelarticulation controller, proportional-derivative control.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16363186 “Friction Surfaces” of Airport Emergency Plan
Authors: Jakub Kraus, Vladimír Plos, Peter Vittek
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This article focuses on the issue of airport emergency plans, which are documents describing reactions to events with impact on aviation safety or aviation security. The article specifically focuses on the use and creation of emergency plans, where could be found a number of disagreements between different stakeholders, for which the airport emergency plan applies. Those are the friction surfaces of interfaces, which is necessary to identify and ensure them smooth process to avoid dangerous situations or delay.
Keywords: Airport emergency plan, aviation safety, aviation security, comprehensive management system, friction surfaces of airport emergency plan, interfaces of processes.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19513185 Situation-based Knowledge Presentation for Mobile Workers
Authors: Alessandra Agostini, Roberto Boselli, Flavio De Paoli, Riccardo Dondi
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The work presented in this paper focus on Knowledge Management services enabling CSCW (Computer Supported Cooperative Work) applications to provide an appropriate adaptation to the user and the situation in which the user is working. In this paper, we explain how a knowledge management system can be designed to support users in different situations exploiting contextual data, users' preferences, and profiles of involved artifacts (e.g., documents, multimedia files, mockups...). The presented work roots in the experience we had in the MILK project and early steps made in the MAIS project.Keywords: Information Management Systems, InformationRetrieval, Knowledge Management, Mobile CommunicationSystems.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15633184 Practical Application of Simulation of Business Processes
Authors: Markéta Gregušová, Vladimíra Schindlerová, Ivana Šajdlerová, Petr Mohyla, Jan Kedroň
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Company managers are always looking for more and more opportunities to succeed in today's fiercely competitive market. To maintain your place among the successful companies on the market today or to come up with a revolutionary business idea is much more difficult than before. Each new or improved method, tool, or approach that can improve the functioning of business processes or even of the entire system is worth checking and verification. The use of simulation in the design of manufacturing systems and their management in practice is one of the ways without increased risk, which makes it possible to find the optimal parameters of manufacturing processes and systems. The paper presents an example of use of simulation for solution of the bottleneck problem in the concrete company.
Keywords: Practical applications, business processes, systems, simulation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 30363183 Reservoir Operating by Ant Colony Optimization for Continuous Domains (ACOR) Case Study: Dez Reservoir
Authors: A. B. Dariane, A. M. Moradi
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A direct search approach to determine optimal reservoir operating is proposed with ant colony optimization for continuous domains (ACOR). The model is applied to a system of single reservoir to determine the optimum releases during 42 years of monthly steps. A disadvantage of ant colony based methods and the ACOR in particular, refers to great amount of computer run time consumption. In this study a highly effective procedure for decreasing run time has been developed. The results are compared to those of a GA based model.
Keywords: Ant colony optimization, continuous, metaheuristics, reservoir, decreasing run time, genetic algorithm.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20313182 Nonlinear Dynamic Analysis of Base-Isolated Structures Using a Mixed Integration Method: Stability Aspects and Computational Efficiency
Authors: Nicolò Vaiana, Filip C. Filippou, Giorgio Serino
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In order to reduce numerical computations in the nonlinear dynamic analysis of seismically base-isolated structures, a Mixed Explicit-Implicit time integration Method (MEIM) has been proposed. Adopting the explicit conditionally stable central difference method to compute the nonlinear response of the base isolation system, and the implicit unconditionally stable Newmark’s constant average acceleration method to determine the superstructure linear response, the proposed MEIM, which is conditionally stable due to the use of the central difference method, allows to avoid the iterative procedure generally required by conventional monolithic solution approaches within each time step of the analysis. The main aim of this paper is to investigate the stability and computational efficiency of the MEIM when employed to perform the nonlinear time history analysis of base-isolated structures with sliding bearings. Indeed, in this case, the critical time step could become smaller than the one used to define accurately the earthquake excitation due to the very high initial stiffness values of such devices. The numerical results obtained from nonlinear dynamic analyses of a base-isolated structure with a friction pendulum bearing system, performed by using the proposed MEIM, are compared to those obtained adopting a conventional monolithic solution approach, i.e. the implicit unconditionally stable Newmark’s constant acceleration method employed in conjunction with the iterative pseudo-force procedure. According to the numerical results, in the presented numerical application, the MEIM does not have stability problems being the critical time step larger than the ground acceleration one despite of the high initial stiffness of the friction pendulum bearings. In addition, compared to the conventional monolithic solution approach, the proposed algorithm preserves its computational efficiency even when it is adopted to perform the nonlinear dynamic analysis using a smaller time step.Keywords: Base isolation, computational efficiency, mixed explicit-implicit method, partitioned solution approach, stability.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 10643181 Ferrites of the MeFe2O4 System (Me – Zn, Cu, Cd) and Their Two Faces
Authors: B. S. Boyanov, A. B. Peltekov, K. I. Ivanov
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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.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17783180 Numerical Simulation of the Aerodynamic Loads acting on top of the SMART Centre for PV Applications
Authors: M. Raciti Castelli, S. Toniato, E. Benini
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The flow filed around a flatted-roof compound has been investigated by means of 2D and 3D numerical simulations. A constant wind velocity profile, based both on the maximum reference wind speed in the building site (peak gust speed worked out for a 50- year return period) and on the local roughness coefficient, has been simulated in order to determine the wind-induced loads on top of the roof. After determining the influence of the incoming wind directions on the induced roof loads, a 2D analysis of the most severe load condition has been performed, achieving a numerical quantification of the expected wind-induced forces on the PV panels on top of the roof.Keywords: CFD, wind-induced loads, flow around buildings, photovoltaic system
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15703179 A Framework for Semantics Preserving SPARQL-to-SQL Translation
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The enormous amount of information stored on the web increases from one day to the next, exposing the web currently faced with the inevitable difficulties of research pertinent information that users really want. The problem today is not limited to expanding the size of the information highways, but to design a system for intelligent search. The vast majority of this information is stored in relational databases, which in turn represent a backend for managing RDF data of the semantic web. This problem has motivated us to write this paper in order to establish an effective approach to support semantic transformation algorithm for SPARQL queries to SQL queries, more precisely SPARQL SELECT queries; by adopting this method, the relational database can be questioned easily with SPARQL queries maintaining the same performance.Keywords: RDF, Semantic Web, SPARQL, SPARQL Query Transformation, SQL.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17553178 OCR/ICR Text Recognition Using ABBYY FineReader as an Example Text
Authors: A. R. Bagirzade, A. Sh. Najafova, S. M. Yessirkepova, E. S. Albert
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This article describes a text recognition method based on Optical Character Recognition (OCR). The features of the OCR method were examined using the ABBYY FineReader program. It describes automatic text recognition in images. OCR is necessary because optical input devices can only transmit raster graphics as a result. Text recognition describes the task of recognizing letters shown as such, to identify and assign them an assigned numerical value in accordance with the usual text encoding (ASCII, Unicode). The peculiarity of this study conducted by the authors using the example of the ABBYY FineReader, was confirmed and shown in practice, the improvement of digital text recognition platforms developed by Electronic Publication.
Keywords: ABBYY FineReader system, algorithm symbol recognition, OCR/ICR techniques, recognition technologies.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 7873177 Harmonic Reduction In Three-Phase Parallel Connected Inverter
Authors: M.A.A. Younis, N. A. Rahim, S. Mekhilef
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This paper presents the design and analysis of a parallel connected inverter configuration of. The configuration consists of parallel connected three-phase dc/ac inverter. Series resistors added to the inverter output to maintain same current in each inverter of the two parallel inverters, and to reduce the circulating current in the parallel inverters to the minimum. High frequency third harmonic injection PWM (THIPWM) employed to reduce the total harmonic distortion and to make maximum use of the voltage source. DSP was used to generate the THIPWM and the control algorithm for the converter. Selected experimental results have been shown to validate the proposed system.Keywords: Three-phase inverter, Third harmonic injection PWM, inverters parallel connection.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 37773176 Classification of Ground Water Resources for Emergency Supply
Authors: František Bozek, Alexandr Bozek, Alena Bumbova, Eduard Bakos, Jiri Dvorak
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The article deals with the classification of alternative water resources in terms of potential risks which is the prerequisite for incorporating these water resources to the emergency plans. The classification is based on the quantification of risks resulting from possible damage, disruption or total destruction of water resource caused by natural and anthropogenic hazards, assessment of water quality and availability, traffic accessibility of the assessed resource and finally its water yield. The aim is to achieve the development of an integrated rescue system, which will be capable of supplying the population with drinking water on the whole stricken territory during the states of emergency.
Keywords: Classification, Emergency Supply, Risk, Water Standby Resource.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17373175 Gauss-Seidel Iterative Methods for Rank Deficient Least Squares Problems
Authors: Davod Khojasteh Salkuyeh, Sayyed Hasan Azizi
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We study the semiconvergence of Gauss-Seidel iterative methods for the least squares solution of minimal norm of rank deficient linear systems of equations. Necessary and sufficient conditions for the semiconvergence of the Gauss-Seidel iterative method are given. We also show that if the linear system of equations is consistent, then the proposed methods with a zero vector as an initial guess converge in one iteration. Some numerical results are given to illustrate the theoretical results.Keywords: rank deficient least squares problems, AOR iterativemethod, Gauss-Seidel iterative method, semiconvergence.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19333174 Stimulus-Dependent Polyrhythms of Central Pattern Generator Hardware
Authors: Le Zhao, Alain Nogaret
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We have built universal central pattern generator (CPG) hardware by interconnecting Hodgkin-Huxley neurons with reciprocally inhibitory synapses. We investigate the dynamics of neuron oscillations as a function of the time delay between current steps applied to individual neurons. We demonstrate stimulus dependent switching between spiking polyrhythms and map the phase portraits of the neuron oscillations to reveal the basins of attraction of the system. We experimentally study the dependence of the attraction basins on the network parameters: The neuron response time and the strength of inhibitory connections.
Keywords: Central pattern generator, winnerless competition principle.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17533173 Measurement of Intellectual Capital in an Algerian Company
Authors: S. Brahmi, S. Aitouche, M. D. Mouss
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Every modern company should measure the value of its intellectual capital and to report to complement the traditional annual balance sheets. The purpose of this work is to measure the intellectual capital in an Algerian company (or production system) using the Weightless Wealth Tool Kit (WWTK). The results of the measurement of intellectual capital are supplemented by traditional financial ratios. The measurement was applied to the National Company of Wells Services (ENSP) in Hassi Messaoud city, in the south of Algeria. We calculated the intellectual capital (intangible resources) of the ENSP to help the organization to better capitalize on its potential of workers and their know-how. The intangible value of the ENSP is evaluated at 16,936,173,345 DA in 2015.
Keywords: Financial valuation, intangible capital, intellectual capital, intellectual capital measurement.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 11553172 Retina Based Mouse Control (RBMC)
Authors: Arslan Qamar Malik, Jehanzeb Ahmad
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The paper presents a novel idea to control computer mouse cursor movement with human eyes. In this paper, a working of the product has been described as to how it helps the special people share their knowledge with the world. Number of traditional techniques such as Head and Eye Movement Tracking Systems etc. exist for cursor control by making use of image processing in which light is the primary source. Electro-oculography (EOG) is a new technology to sense eye signals with which the mouse cursor can be controlled. The signals captured using sensors, are first amplified, then noise is removed and then digitized, before being transferred to PC for software interfacing.Keywords: Human Computer Interaction, Real-Time System, Electro-oculography, Signal Processing.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 42523171 Delay-range-Dependent Exponential Synchronization of Lur-e Systems with Markovian Switching
Authors: Xia Zhou, Shouming Zhong
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The problem of delay-range-dependent exponential synchronization is investigated for Lur-e master-slave systems with delay feedback control and Markovian switching. Using Lyapunov- Krasovskii functional and nonsingular M-matrix method, novel delayrange- dependent exponential synchronization in mean square criterions are established. The systems discussed in this paper is advanced system, and takes all the features of interval systems, Itˆo equations, Markovian switching, time-varying delay, as well as the environmental noise, into account. Finally, an example is given to show the validity of the main result.
Keywords: Synchronization, delay-range-dependent, Markov chain, generalized Itō's formula, brownian motion, M-matrix.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15723170 Energy Efficiency Index Applied to Reactive Systems
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This paper focuses on the development of an energy efficiency index that will be applied to reactive systems, which is based in the First and Second Law of Thermodynamics, by giving particular consideration to the concept of maximum entropy. Among the requirements of such energy efficiency index, the practical feasibility must be essential. To illustrate the performance of the proposed index, such an index was used as decisive factor of evaluation for the optimization process of an industrial reactor. The results allow the conclusion to be drawn that the energy efficiency index applied to the reactive system is consistent because it extracts the information expected of an efficient indicator, and that it is useful as an analytical tool besides being feasible from a practical standpoint. Furthermore, it has proved to be much simpler to use than tools based on traditional methodologies.Keywords: Energy efficiency, maximum entropy, reactive systems.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 11273169 Cryptanalysis of Yang-Li-Liao’s Simple Three-Party Key Exchange (S-3PAKE) Protocol
Authors: Hae-Soon Ahn, Eun-Jun Yoon
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Three-party password authenticated key exchange (3PAKE) protocols are widely deployed on lots of remote user authentication system due to its simplicity and convenience of maintaining a human-memorable password at client side to achieve secure communication within a hostile network. Recently, an improvement of 3PAKE protocol by processing a built-in data attached to other party for identity authentication to individual data was proposed by some researchers. However, this paper points out that the improved 3PAKE protocol is still vulnerable to undetectable on-line dictionary attack and off-line dictionary attack.
Keywords: Three-party key exchange, 3PAKE, Passwordauthenticated key exchange, Network security, Dictionary attack
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 21263168 Constraints on IRS Control: An Alternative Approach to Tax Gap Analysis
Authors: J. T. Manhire
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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.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 7393167 Judges System for Classifiers Specialization
Authors: Abdel Rodríguez, Isis Bonet, Ricardo Grau, María M. García
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In this paper we designed and implemented a new ensemble of classifiers based on a sequence of classifiers which were specialized in regions of the training dataset where errors of its trained homologous are concentrated. In order to separate this regions, and to determine the aptitude of each classifier to properly respond to a new case, it was used another set of classifiers built hierarchically. We explored a selection based variant to combine the base classifiers. We validated this model with different base classifiers using 37 training datasets. It was carried out a statistical comparison of these models with the well known Bagging and Boosting, obtaining significantly superior results with the hierarchical ensemble using Multilayer Perceptron as base classifier. Therefore, we demonstrated the efficacy of the proposed ensemble, as well as its applicability to general problems.Keywords: classifiers, delegation, ensemble
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