Search results for: Tobias Good

Authors: Khoa Tan Nguyen, Tuan Anh Le, Kihak Lee

Abstract:

This paper presents the flexural response of Reinforced Geopolymer Concrete (RGPC) beams. A commercial finite element (FE) software ABAQUS has been used to perform a structural behavior of RGPC beams. Using parameters such: stress, strain, Young’s modulus, and Poisson’s ratio obtained from experimental results, a beam model has been simulated in ABAQUS. The results from experimental tests and ABAQUS simulation were compared. Due to friction forces at the supports and loading rollers; slip occurring, the actual deflection of RGPC beam from experimental test results were slightly different from the results of ABAQUS. And there is good agreement between the crack patterns of fly ash-based geopolymer concrete generated by FE analysis using ABAQUS, and those in experimental data.

Keywords: Geopolymer concrete beam, finite element method, stress strain relation, modulus elasticity.

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Authors: Awni H. Alkhazaleh, Baljinder K. Kandola

Abstract:

In this study, a form-stable composite Paraffin/Nanoclay (PA-NC) has been prepared by absorbing PA into porous particles of NC to be used for low-temperature latent heat thermal energy storage. The leakage test shows that the maximum mass fraction of PA that can be incorporated in NC without leakage is 60 wt.%. Differential scanning calorimetry (DSC) has been used to measure the thermal properties of the PA and PA-NC both before and after incorporation in plasterboard (PL). The mechanical performance of the samples has been evaluated in flexural mode. The thermal energy storage performance has been studied using a small test chamber (100 mm × 100 mm × 100 mm) made from 10 mm thick PL and measuring the temperatures using thermocouples. The flammability of the PL+PL-NC has been discussed using a cone calorimeter. The results indicate that the form composite PA has good potential for use as thermal energy storage materials in building applications.

Keywords: Flammability, paraffin, plasterboard, thermal energy storage.

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Authors: Naser Ojaroudi Parchin, Haleh Jahanbakhsh Basherlou, Raed A. Abd-Alhameed, Peter S. Excell

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In this paper, a multiple-input/multiple-output (MIMO) antenna design with polarization and radiation pattern diversity is presented for future smartphones. The configuration of the design consists of four double-fed circular-ring antenna elements located at different edges of the printed circuit board (PCB) with an FR-4 substrate and overall dimension of 75×150 mm². The antenna elements are fed by 50-Ohm microstrip-lines and provide polarization and radiation pattern diversity function due to the orthogonal placement of their feed lines. A good impedance bandwidth (S₁₁ ≤ -10 dB) of 3.4-3.8 GHz has been obtained for the smartphone antenna array. However, for S₁₁ ≤ -6 dB, this value is 3.25-3.95 GHz. More than 3 dB realized gain and 80% total efficiency are achieved for the single-element radiator. The presented design not only provides the required radiation coverage but also generates the polarization diversity characteristic.

Keywords: Cellular communications, MIMO systems, mobile-phone antenna, polarization diversity.

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Authors: Chyn Liaw, Chun-Wei Tung, Shinn-Jang Ho, Shinn-Ying Ho

Abstract:

The γ-turns play important roles in protein folding and molecular recognition. The prediction and analysis of γ-turn types are important for both protein structure predictions and better understanding the characteristics of different γ-turn types. This study proposed a physicochemical property-based decision tree (PPDT) method to interpretably predict γ-turn types. In addition to the good prediction performance of PPDT, three simple and human interpretable IF-THEN rules are extracted from the decision tree constructed by PPDT. The identified informative physicochemical properties and concise rules provide a simple way for discriminating and understanding γ-turn types.

Keywords: Classification and regression tree (CART), γ-turn, Physicochemical properties, Protein secondary structure.

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Authors: Malika Yaici, Anis Oussayah, Mohamed Ahmed Takerrabet

Abstract:

Security of context-aware ubiquitous systems is paramount, and authentication plays an important aspect in cloud computing and ubiquitous computing. Trust management has been identified as vital component for establishing and maintaining successful relational exchanges between trading partners in cloud and ubiquitous systems. Establishing trust is the way to build good relationship with both client and provider which positive activates will increase trust level, otherwise destroy trust immediately. We propose a new context-aware authentication system using a trust management system between client and server, and between servers, a trust which induces partnership, thus to a close cooperation between these servers. We defined the rules (algorithms), as well as the formulas to manage and calculate the trusting degrees depending on context, in order to uniquely authenticate a user, thus a single sign-on, and to provide him better services.

Keywords: Ubiquitous computing, context-awareness, authentication, trust management.

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Authors: Ming-Hui Lee, Tsung-Chien Chen, Yuh-Shiou Tai

Abstract:

The intelligent fuzzy input estimator is used to estimate the input force of the rigid bar structural system in this study. The fuzzy Kalman filter without the input term and the fuzzy weighting recursive least square estimator are two main portions of this method. The practicability and accuracy of the proposed method were verified with numerical simulations from which the input forces of a rigid bar structural system were estimated from the output responses. In order to examine the accuracy of the proposed method, a rigid bar structural system is subjected to periodic sinusoidal dynamic loading. The excellent performance of this estimator is demonstrated by comparing it with the use of difference weighting function and improper the initial process noise covariance. The estimated results have a good agreement with the true values in all cases tested.

Keywords: Fuzzy Input Estimator, Kalman Filter, RecursiveLeast Square Estimator.

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Authors: Mohammad Ali Zazouli, Farzaneh Veisi, Amir Veisi

Abstract:

Bisphenol A (BPA) is an organic synthetic compound that has many applications in various industries and is known as persistent pollutant. The aim of this research was to evaluate the efficiency of bone ash and banana peel as adsorbents for BPA adsorption from aqueous solution by using Response Surface Methodology. The effects of some variables such as sorbent dose, detention time, solution pH, and BPA concentration on the sorption efficiency was examined. All analyses were carried out according to Standard Methods. The sample size was performed using Box-Benken design and also optimization of BPA removal was done using response surface methodology (RSM). The results showed that the BPA adsorption increases with increasing of contact time and BPA concentration. However, it decreases with higher pH. More adsorption efficiency of a banana peel is very smaller than a bone ash so that BPA removal for bone ash and banana peel is 62 and 28 percent, respectively. It is concluded that a bone ash has a good ability for the BPA adsorption.

Keywords: Adsorbent, banana peel, bisphenol A (BPA), bone ash, wastewater treatment.

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Authors: T. H. Young, Y. J. Tsai

Abstract:

A method for determining the stress distribution of a rectangular plate subjected to two pairs of arbitrarily distributed in-plane edge shear loads is proposed, and the free vibration and buckling of such a rectangular plate are investigated in this work.  The method utilizes two stress functions to synthesize the stress-resultant field of the plate with each of the stress functions satisfying the biharmonic compatibility equation. The sum of stress-resultant fields due to these two stress functions satisfies the boundary conditions at the edges of the plate, from which these two stress functions are determined. Then, the free vibration and buckling of the rectangular plate are investigated by the Galerkin method. Numerical results obtained by this work are compared with those appeared in the literature, and good agreements are observed.

Keywords: Stress analysis, free vibration, plate buckling, nonuniform in-plane edge shear.

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Authors: Sittichai Kaewkuekool, Vanchai Laemlaksakul

Abstract:

At the present, auto part industries have become higher challenge in strategy market. As this consequence, manufacturers need to have better response to customers in terms of quality, cost, and delivery time. Moreover, they need to have a good management in factory to comply with international standard maximum capacity and lower cost. This would lead companies to have to order standard part from aboard and become the major cost of inventory. The development of auto part research by recycling materials experiment is to compare the auto parts from recycle materials to international auto parts (CKD). Factors studied in this research were the recycle material ratios of PU-foam, felt, and fabric. Results of recycling materials were considered in terms of qualities and properties on the parameters such as weight, sound absorption, water absorption, tensile strength, elongation, and heat resistance with the CKD. The results were showed that recycling materials would be used to replace for the CKD.

Keywords: International auto parts, recycling materials.

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Authors: Sheng-Hsiu Kuo, Pao-Hsiung Chiu, Reui-Kuo Lin, Yan-Ting Lin

Abstract:

A one-step conservative level set method, combined with a global mass correction method, is developed in this study to simulate the incompressible two-phase flows. The present framework do not need to solve the conservative level set scheme at two separated steps, and the global mass can be exactly conserved. The present method is then more efficient than two-step conservative level set scheme. The dispersion-relation-preserving schemes are utilized for the advection terms. The pressure Poisson equation solver is applied to GPU computation using the pCDR library developed by National Center for High-Performance Computing, Taiwan. The SMP parallelization is used to accelerate the rest of calculations. Three benchmark problems were done for the performance evaluation. Good agreements with the referenced solutions are demonstrated for all the investigated problems.

Keywords: Conservative level set method, two-phase flow, dispersion-relation-preserving, graphics processing unit (GPU), multi-threading.

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Authors: Florin Leon, Silvia Curteanu

Abstract:

The Bacterial Foraging Optimization (BFO) algorithm is inspired by the behavior of bacteria such as Escherichia coli or Myxococcus xanthus when searching for food, more precisely the chemotaxis behavior. Bacteria perceive chemical gradients in the environment, such as nutrients, and also other individual bacteria, and move toward or in the opposite direction to those signals. The application example considered as a case study consists in establishing the dependency between the reaction yield of hydrogels based on polyacrylamide and the working conditions such as time, temperature, monomer, initiator, crosslinking agent and inclusion polymer concentrations, as well as type of the polymer added. This process is modeled with a neural network which is included in an optimization procedure based on BFO. An experimental study of BFO parameters is performed. The results show that the algorithm is quite robust and can obtain good results for diverse combinations of parameter values.

Keywords: Bacterial foraging optimization, hydrogels, neural networks, modeling.

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Authors: Halûk Gümüşkaya

Abstract:

In this paper we analyze the core issues affecting software architecture in enterprise projects where a large number of people at different backgrounds are involved and complex business, management and technical problems exist. We first give general features of typical enterprise projects and then present foundations of software architectures. The detailed analysis of core issues affecting software architecture in software development phases is given. We focus on three main areas in each development phase: people, process, and management related issues, structural (product) issues, and technology related issues. After we point out core issues and problems in these main areas, we give recommendations for designing good architecture. We observed these core issues and the importance of following the best software development practices and also developed some novel practices in many big enterprise commercial and military projects in about 10 years of experience.

Keywords: Software architecture, enterprise projects.

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Authors: Sungnam Hong, Sun-Kyu Park, Jieun Jeong, Jinwoong Choi

Abstract:

In this study, a new procedure for inspecting damages on LNG storage tanks was proposed with the use of structural diagnostic techniques: i.e., nondestructive inspection techniques such as macrography, the hammer sounding test, the Schmidt hammer test, and the ultrasonic pulse velocity test, and destructive inspection techniques such as the compressive strength test, the chloride penetration test, and the carbonation test. From the analysis of all the test results, it was concluded that the LNG storage tank cover was in good condition. Such results were also compared with the Korean concrete standard specifications and design values. In addition, the remaining life of the LNG storage tank was estimated by using existing models. Based on the results, an LNG storage tank cover performance evaluation procedure was suggested.

Keywords: Destructive test, LNG storage tank, Nondestructive test, Performance evaluation procedure, Remaining life.

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Authors: J. Hroudova, J. Zach, L. Vodova

Abstract:

When insulation and rehabilitation of structures is important to use quality building materials with high utility value. One potentially interesting and promising groups of construction materials in this area are advanced, thermally insulating plaster silicate based. With the present trend reduction of energy consumption of building structures and reducing CO₂ emissions to be developed capillary-active materials that are characterized by their low density, low thermal conductivity while maintaining good mechanical properties.

The paper describes the results of research activities aimed at the development of thermal insulating and rehabilitation material ongoing at the Technical University in Brno, Faculty of Civil Engineering. The achieved results of this development will be the basis for subsequent experimental analysis of the influence of thermal and moisture loads developed on these materials.

Keywords: Insulation materials, rehabilitation materials, lightweight aggregate, fly ash, slag, hemp fibers, glass fibers, metakaolin.

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Authors: M. Armenteros, A. Domínguez, M. Fernández, A. J. Benítez

Abstract:

The following paper describes the video database tool used by the Fédération Internationale de Football Association (FIFA) as part of the research project developed in collaboration with the Carlos III University of Madrid. The database project began in 2012, with the aim of creating an educational tool for the training of instructors, referees and assistant referees, and it has been used in all FUTURO III courses since 2013. The platform now contains 3,135 video clips of different match situations from FIFA competitions. It has 1,835 users (FIFA instructors, referees and assistant referees). In this work, the main features of the database are described, such as the use of a search tool and the creation of multimedia presentations and video quizzes. The database has been developed in MySQL, ActionScript, Ruby on Rails and HTML. This tool has been rated by users as "very good" in all courses, which prompt us to introduce it as an ideal tool for any other sport that requires the use of video analysis.

Keywords: Video database, FIFA, refereeing, e-learning.

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Authors: M. M. Sadeghi, S. Vahdani

Abstract:

Masonry dome structures had been widely used for covering large spans in the past. The seismic assessment of these historical structures is very complicated due to the nonlinear behavior of the material, their rigidness, and special stability configuration. The assessment method based on energy balance concept, as well as the standard pushover analysis, is used to evaluate the effectiveness of these methods in the case of masonry dome structures. The Soltanieh dome building is used as an example to which two methods are applied. The performance points are given from superimposing the capacity, and demand curves in Acceleration Displacement Response Spectra (ADRS) and energy coordination are compared with the nonlinear time history analysis as the exact result. The results show a good agreement between the dynamic analysis and the energy balance method, but standard pushover method does not provide an acceptable estimation.

Keywords: Energy balance method, pushover analysis, time history analysis, masonry dome.

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Authors: J-P. Skön, M. Johansson, M. Raatikainen, K. Leiviskä, M. Kolehmainen

Abstract:

The use of neural networks is popular in various building applications such as prediction of heating load, ventilation rate and indoor temperature. Significant is, that only few papers deal with indoor carbon dioxide (CO2) prediction which is a very good indicator of indoor air quality (IAQ). In this study, a data-driven modelling method based on multilayer perceptron network for indoor air carbon dioxide in an apartment building is developed. Temperature and humidity measurements are used as input variables to the network. Motivation for this study derives from the following issues. First, measuring carbon dioxide is expensive and sensors power consumptions is high and secondly, this leads to short operating times of battery-powered sensors. The results show that predicting CO2 concentration based on relative humidity and temperature measurements, is difficult. Therefore, more additional information is needed.

Keywords: Indoor air quality, Modelling, Neural networks

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Authors: Hsiao-Ming Chang, Jui-Liang Hsu

Abstract:

The purpose of this study is to analyze the cognitive and travel experience the situation of the tourist attraction of the sport tourism in Penghu. This study used a questionnaires, the main island of Taiwan to Penghu in the way of marine sports tourists adopted the designated convenience sampling method, a total of 1447 valid questionnaires. After statistical analysis, this study found that: 1. Tourists to Penghu sports tourism attraction cognitive as “good air quality, suitable for water activities". 2. Tourists in Penghu's tourism experience, “Let me taste the delicious specialties and snacks". 3. The attraction of the sport tourism, travel experience and perceived value are correlated, and both the perceived value with a high degree of predictive ability. Based on the findings of this study not only for Penghu's tourism industry with the unit in charge of the proposed operating and suggestions for future research to other researchers.

Keywords: Sport tourism, travel experience, perceived value, sport attraction.

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

Abstract:

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: Zin Maw Tun, Tun Lin Naing

Abstract:

This paper presents the two loop proportional integral (PI) controller for speed control of permanent magnet DC motor (PMDC) motor drive with H-bridge DC chopper. PMDC motors are widely used in many applications because of having a good performance and it is easy to apply the speed control. The speed can be adjusted by using armature voltage control as it had only the armature circuit. H-bridge DC chopper circuit is used to obtain the desired speed in any direction. In this system, the two loop PI controller is designed by using pole-zero cancellation method. The speed and current controller gains are considered depending on the sampling frequency of the microcontroller. An Arduino IO package is used to implement the control algorithm. Both simulation and experimental results are presented to prove the correctness of the mathematical model.

Keywords: Arduino IO package, double loop PI controller, H-bridge DC chopper, low cost hardware, PMDC motor.

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Authors: S. Choodoung, U. Smutkupt

Abstract:

This study systemizes processes and methods in wooden furniture design that contains uniqueness in function and aesthetics. The study was done by research and analysis for designer-s consideration factors that affect function and production. Therefore, the study result indicates that such factors are design process (planning for design, product specifications, concept design, product architecture, industrial design, production), design evaluation as well as wooden furniture design dependent factors i.e. art (art style; furniture history, form), functionality (the strength and durability, area place, using), material (appropriate to function, wood mechanical properties), joints, cost, safety, and social responsibility. Specifically, all aforementioned factors affect good design. Resulting from direct experience gained through user-s usage, the designer must design the wooden furniture systemically and effectively. As a result, this study selected dinning armchair as a case study with all involving factors and all design process stated in this study.

Keywords: Furniture Design, Function Design, Aesthetic, Wooden Furniture.

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Authors: Santirat Nansaarng, Sittichai Kaewkuekool, Supreeya Siripattanakunkajorn

Abstract:

The purpose of this research was to study the inspector performance by using computer based training (CBT). Visual inspection task was printed circuit board (PCB) simulated on several types of defects. Subjects were 16 undergraduate randomly selected from King Mongkut-s University of Technology Thonburi and test for 20/20. Then, they were equally divided on performance into two groups (control and treatment groups) and were provided information before running the experiment. Only treatment group was provided feedback information after first experiment. Results revealed that treatment group was showed significantly difference at the level of 0.01. The treatment group showed high percentage on defects detected. Moreover, the attitude of inspectors on using the CBT to inspection was showed on good. These results have been showed that CBT could be used for training to improve inspector performance.

Keywords: Training, Feedback, Computer based Training (CBT)

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Authors: Ling Shi Cai, Leau Yu Beng, Charlie Albert Lasuin, Tan Soo Fun, Chin Pei Yee

Abstract:

This paper explains the development of Multifunctional Barcode Inventory Management System (MBIMS) to manage inventory and stock ordering. Today, most of the retailing market is still manually record their stocks and its effectiveness is quite low. By providing MBIMS, it will bring effectiveness to retailing market in inventory management. MBIMS will not only save time in recording input, output and refilling the inventory stock, but also in calculating remaining stock and provide auto-ordering function. This system is developed through System Development Life Cycle (SDLC) and the flow and structure of the system is fully built based on requirements of a retailing market. Furthermore, this system has been developed from methodical research and study where each part of the system is vigilantly designed. Thus, MBIMS will offer a good solution to the retailing market in achieving effectiveness and efficiency in inventory management.

Keywords: Inventory, Retailing Market, Barcode, Automated Alerting and Ordering

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Authors: Guenther Schuh, Sebastian Woelk

Abstract:

Companies face increasing challenges in research due to higher costs and risks. The intensifying technology complexity and interdisciplinarity require unique know-how. Therefore, companies need to decide whether research shall be conducted internally or externally with partners. On the other hand, research institutes meet increasing efforts to achieve good financing and to maintain high research reputation. Therefore, relevant research topics need to be identified and specialization of competency is necessary. However, additional competences for solving interdisciplinary research projects are also often required. Secured financing can be achieved by bonding industry partners as well as public fundings. The realization of faster and better research drives companies and research institutes to cooperate in organized research networks, which are managed by an administrative organization. For an effective and efficient cooperation, necessary processes, roles, tools and a set of rules need to be determined. Goal of this paper is to show the state-of-art research and to propose a governance framework for organized research networks.

Keywords: Interorganizational cooperation, design of network governance, research network.

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Authors: Xi Yang, Bulent Chavdar, Alan Vonseggern, Taylan Altan

Abstract:

Fracture in hot precision forging of engine valves was investigated in this paper. The entire valve forging procedure was described and the possible cause of the fracture was proposed. Finite Element simulation was conducted for the forging process, with commercial Finite Element code DEFORMTM. The effects of material properties, the effect of strain rate and temperature were considered in the FE simulation. Two fracture criteria were discussed and compared, based on the accuracy and reliability of the FE simulation results. The selected criterion predicted the fracture location and shows the trend of damage increasing with good accuracy, which matches the experimental observation. Additional modification of the punch shapes was proposed to further reduce the tendency of fracture in forging. Finite Element comparison shows a great potential of such application in the mass production.

Keywords: Hot forging, engine valve, fracture, tooling.

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Authors: A. Golshanraz, L. Hakemi, L. Pourkazemi, E. Dadgostar, F. Moradzandi, R. Tabatabaee, F. Moradi, K. Hosseinihajiagha, N. Jazayeri, H. Abedifar, R. Fouladi, M. Khooban, H. Saboori, M. Kiani, M. Sajedi, E. Karooninejad, S.Moeen, M.Ghavam, F.Beiranvand, S.Mansoori, F.Gheisari, H.Barzegari

Abstract:

Supplement use is common in athletes. Besides their cost, they may have side effects on health and performance. 250 questionnaires were distributed among female athletes (mean age 27.08 years). The questionnaire aimed to explore the frequency, type, believes, attitudes and knowledge regarding dietary supplements. Knowledge was good in 30.3%, fair in 60.2%, and poor in 9.1% of respondents. 65.3% of athletes did not use supplements regularly. The most widely used supplements were vitamins (48.4%), minerals (42.9%), energy supplements (21.3%), and herbals (20.9%). 68.9% of athletes believed in their efficacy. 34.4% experienced performance enhancement and 6.8% of reported side effects. 68.2% reported little knowledge and 60.9% were eager to learn more. In conclusion, many of the female athletes believe in the efficacy of supplements and think they are an unavoidable part of competitive sports. However, their information is not sufficient. We have to stress on education, consulting sessions, and rational prescription.

Keywords: athlete, female, sports, supplement

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Authors: Roshan Jelal, Charles Mbohwa

Abstract:

In today’s world, internal fraud remains one of the most challenging problems within companies worldwide and despite investment in controls and attention given to the problem, the instances of internal fraud has not abated. To the contrary it appears that internal fraud is on the rise especially in the wake of the economic downturn.

Leadership within companies believes that the more sophisticated the controls employed the less likely it would be for employees to pilfer. This is a very antiquated view as investment in controls may not be enough to curtail internal fraud; however, ensuring that a company drives the correct culture and behavior within the organization is likely to yield desired results.

This research aims to understand how creating a strong ethical culture and embedding the principle of good corporate governance impacts on levels of internal fraud with an organization (a South African Bank).

Keywords: Internal Fraud, Corporate Governance, Ethics, South African Reserve Bank, The King Code.

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Authors: M. Shanmugapriya, M. A. Maluk Mohamed, J. William

Abstract:

A wireless sensor network (WSN) is a collection of sensor nodes organized into a cooperative network. These nodes communicate through a wireless antenna. Reduction in physical size and multiband operation is an important requirement of WSN antenna. Fractal antenna is used for miniaturization and multiband operation. The self-similar or self-affine and space filling property of fractal geometry increases the effective electrical length of the antenna, reduces the size and make them frequency independent. This paper elaborates on Dual band fractal antenna with Coplanar Waveguide (CPW) feed for WSN. The proposed antenna is designed on a FR4 substrate with the dimension of 27mm x 28.5mm x 1.6mm, resonates at 2.4GHz and 5.2GHz with a return loss less than -10dB. The design and simulation process is carried out using IE3D simulation software. The simulated and measured results are found in good agreement.

Keywords: CPW, Fractal, Iterations, Miniaturization, Space filling, Self Similar, WSN, WLAN.

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Authors: Shuo-Li Hsu, Peng-Wei Gau, I-Lin Wu, Jyh-Horng Jeng

Abstract:

For most image fusion algorithms separate relationship by pixels in the image and treat them more or less independently. In addition, they have to be adjusted different parameters in different time or weather. In this paper, we propose a region–based image fusion which combines aspects of feature and pixel-level fusion method to replace only by pixel. The basic idea is to segment far infrared image only and to add information of each region from segmented image to visual image respectively. Then we determine different fused parameters according different region. At last, we adopt artificial neural network to deal with the problems of different time or weather, because the relationship between fused parameters and image features are nonlinear. It render the fused parameters can be produce automatically according different states. The experimental results present the method we proposed indeed have good adaptive capacity with automatic determined fused parameters. And the architecture can be used for lots of applications.

Keywords: Image fusion, Region-based fusion, Segmentation, Neural network, Multi-sensor.

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Authors: Cristina Sá, Carlos Gomes, António Martins

Abstract:

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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