Search results for: finite differences.
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2477

Search results for: finite differences.

1517 Cooling of Fresh Vegetable Farm Produce: Experimental and Numerical Studies

Authors: Hala Yassine, Hervé Noel, Pascal Le Bideau, Patrick Glouannec

Abstract:

Following harvest, fresh produce needs to be cooled immediately in a room where the air temperature and the relative air humidity are controlled to maintain the produce quality. In this paper, an experimental study for forced air cooling of fresh produce (cauliflower) is performed using a pilot developed within our laboratory. Furthermore, a numerical simulation of spherical produces, taking into account the aerodynamic aspect and also the heat transfer in the produce and in the air, was carried out using a finite element method. At the end of this communication, experimental results are presented and compared with the simulation.

Keywords: Cauliflower, Forced air cooling, Heat transfer, Numerical model, Tunnel of air.

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1516 Study the Behavior of Different Composite Short Columns (DST) with Prismatic Sections under Bending Load

Authors: V. Sadeghi Balkanlou, M. Reza Bagerzadeh Karimi, A. Hasanbakloo, B. Bagheri Azar

Abstract:

In this paper, the behavior of different types of DST columns has been studied under bending load. Briefly, composite columns consist of an internal carbon steel tube and an external stainless steel wall that the between the walls are filled with concrete. Composite columns are expected to combine the advantages of all three materials and have the advantage of high flexural stiffness of CFDST columns. In this research, ABAQUS software is used for finite element analysis then the results of ultimate strength of the composite sections are illustrated.

Keywords: DST, Stainless steel, carbon steel, ABAQUS, Straigh Columns, Tapered Columns.

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1515 Effect of Band Contact on the Temperature Distribution for Dry Friction Clutch

Authors: Oday I. Abdullah, J. Schlattmann

Abstract:

In this study, the two dimensional heat conduction problem for the dry friction clutch disc is modeled mathematically analysis and is solved numerically using finite element method, to determine the temperature field when band contacts occurs between the rubbing surfaces during the operation of an automotive clutch. Temperature calculation have been made for contact area of different band width and the results obtained compared with these attained when complete contact occurs. Furthermore, the effects of slipping time and sliding velocity function are investigated as well. Both single and repeated engagements made at regular interval are considered.

Keywords: Band contact, dry friction clutch, frictional heating, temperature field, 2D FEM.

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1514 Absorption Spectra of Artificial Atoms in Presence of THz Fields

Authors: B. Dahiya, K.Batra, V.Prasad

Abstract:

Artificial atoms are growing fields of interest due to their physical and optoelectronicapplications. The absorption spectra of the proposed artificial atom inpresence of Tera-Hertz field is investigated theoretically. We use the non-perturbativeFloquet theory and finite difference method to study the electronic structure of ArtificialAtom. The effect of static electric field on the energy levels of artificial atom is studied.The effect of orientation of static electric field on energy levels and diploe matrix elementsis also highlighted.

Keywords: Absorption spectra, Artificial atom, Floquet Theory, THz fields

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1513 Investigating the Capacity of Ultimate Torsion of Concrete Prismatic Beams with Transverse Spiral Bars

Authors: Hadi Barghlame, M. A. Lotfollahi-Yaghin

Abstract:

In this paper, the torsion capacity of ultimate point on rectangular beams with spiral reinforcements in the torsion direction and its anti-direction are investigated. Therefore, models of above-mentioned beams have been numerically analyzed under various loads using ANSYS software. It was observed that, spirallyreinforced prismatic beam and beam with spiral links, show lower torsion capacity than beam with normal links also in anti-direction. The result is that the concrete regulations are violated in this case.

Keywords: RC beam, ultimate torsion, finite element, prismatic beams, spirally tie.

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1512 Analysis of Noise Level Effects on Signal-Averaged Electrocardiograms

Authors: Chun-Cheng Lin

Abstract:

Noise level has critical effects on the diagnostic performance of signal-averaged electrocardiogram (SAECG), because the true starting and end points of QRS complex would be masked by the residual noise and sensitive to the noise level. Several studies and commercial machines have used a fixed number of heart beats (typically between 200 to 600 beats) or set a predefined noise level (typically between 0.3 to 1.0 μV) in each X, Y and Z lead to perform SAECG analysis. However different criteria or methods used to perform SAECG would cause the discrepancies of the noise levels among study subjects. According to the recommendations of 1991 ESC, AHA and ACC Task Force Consensus Document for the use of SAECG, the determinations of onset and offset are related closely to the mean and standard deviation of noise sample. Hence this study would try to perform SAECG using consistent root-mean-square (RMS) noise levels among study subjects and analyze the noise level effects on SAECG. This study would also evaluate the differences between normal subjects and chronic renal failure (CRF) patients in the time-domain SAECG parameters. The study subjects were composed of 50 normal Taiwanese and 20 CRF patients. During the signal-averaged processing, different RMS noise levels were adjusted to evaluate their effects on three time domain parameters (1) filtered total QRS duration (fQRSD), (2) RMS voltage of the last QRS 40 ms (RMS40), and (3) duration of the low amplitude signals below 40 μV (LAS40). The study results demonstrated that the reduction of RMS noise level can increase fQRSD and LAS40 and decrease the RMS40, and can further increase the differences of fQRSD and RMS40 between normal subjects and CRF patients. The SAECG may also become abnormal due to the reduction of RMS noise level. In conclusion, it is essential to establish diagnostic criteria of SAECG using consistent RMS noise levels for the reduction of the noise level effects.

Keywords: Signal-averaged electrocardiogram, Ventricular latepotentials, Chronic renal failure, Noise level effects.

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1511 Analysis and Preservation of Lime-Kilns in Corsica

Authors: A. Papalou, K. Vozikis

Abstract:

The aim of this paper is the analysis and preservation of lime kilns, focusing on the structure, construction, and functionality of vertical shaft lime kilns of the Cap Corse in Corsica. Plans and sections of two lime kilns are presented in detail, providing an overall picture of this specific industrial heritage. The potential damage areas are identified performing structural analysis of a lime kiln using the finite element method. A restoration and strengthening technique that satisfies the directions of the Charter of Venice is presented using post-tensioning tendons. Recommendations are given to preserve and promote these important historical structures integrating them into the custom footpath.

Keywords: industrial heritage, lime kilns, post-tensioning, preservation

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1510 Back Analysis of Tehran Metro Tunnel Construction Using FLAC-3D

Authors: M. Mahdi, N. Shariatmadari

Abstract:

An important aspect of planning for shallow tunneling under urban areas is the determination of likely surface movements and interaction with existing structures. Back analysis of built tunnels that their settlements magnitude is available, could aid the designers to have a more accuracy in future projects.

In this paper, one single Tehran Metro Tunnel (at west of Hor square, Jang University Street) was selected. At first, surface settlements of this tunnel were measured in situ. Then this tunnel was modeled using the commercial finite deference software FLAC-3D. Finally, Results of modeling and in situ measurements compared for verification.

Keywords: Shallow Tunnel, Back Analysis, Surface Movement, Numerical Modeling.

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1509 Numerical Modelling of Crack Initiation around a Wellbore Due to Explosion

Authors: Meysam Lak, Mohammad Fatehi Marji, Alireza Yarahamdi Bafghi, Abolfazl Abdollahipour

Abstract:

A wellbore is a hole that is drilled to aid in the exploration and recovery of natural resources including oil and gas. Occasionally, in order to increase productivity index and porosity of the wellbore and reservoir, the well stimulation methods have been used. Hydraulic fracturing is one of these methods. Moreover, several explosions at the end of the well can stimulate the reservoir and create fractures around it. In this study, crack initiation in rock around the wellbore has been numerically modeled due to explosion. One, two, three, and four pairs of explosion have been set at the end of the wellbore on its wall. After each stage of the explosion, results have been presented and discussed. Results show that this method can initiate and probably propagate several fractures around the wellbore.

Keywords: Crack initiation, explosion, finite difference modelling, well productivity.

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1508 Photonic Crystal Waveguide 1x3 Flexible Power Splitter for Optical Network

Authors: Jyothi Digge, B. U. Rindhe, S. K. Narayankhedkar

Abstract:

A compact 1x3 power splitter based on Photonic Crystal Waveguides (PCW) with flexible power splitting ratio is presented in this paper. Multimode interference coupler (MMI) is integrated with PCW. The device size reduction compared with the conventional MMI power splitter is attributed to the large dispersion of the PCW. Band Solve tool is used to calculate the band structure of PCW. Finite Difference Time Domain (FDTD) method is adopted to simulate the relevant structure at 1550nm wavelength. The device is polarization insensitive and allows the control of output (o/p) powers within certain percentage points for both polarizations.

Keywords: Dispersion, MMI Coupler, Photonic Bandgap, Power Splitter.

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1507 Effects of an Educative Model in Socially Responsible Behavior and Other Psychological Variables

Authors: Gracia V. Navarro, Maria V. Gonzalez, Carlos G. Reed

Abstract:

The eudaimonic perspective in philosophy and psychology suggests that a good life is closely related to developing oneself in order to contribute to the well-being and happiness of other people and of the world as a whole. Educational psychology can help to achieve this through the design and validation of educative models. Since 2004, the University of Concepcion and other Chilean universities apply an educative model to train socially responsible professionals, people that in the exercise of their profession contribute to generate equity for the development and assess the impacts of their decisions, opting for those that serve the common good. The main aim is to identify if a relationship exists between achieved learning, attitudes toward social responsibility, self-attribution of socially responsible behavior, value type, professional behavior observed and, participation in a specific model to train socially responsible (SR) professionals. The Achieved Learning and Attitudes Toward Social Responsibility Questionnaire, interview with employers and Values Questionnaire and Self-attribution of SR Behavior Questionnaire is applied to 394 students and graduates, divided into experimental and control groups (trained and not trained under the educative model), in order to identify the professional behavior of the graduates. The results show that students and graduates perceive cognitive, affective and behavioral learning, with significant differences in attitudes toward social responsibility and self-attribution of SR behavior, between experimental and control. There are also differences in employers' perceptions about the professional practice of those who were trained under the model and those who were not. It is concluded that the educative model has an impact on the learning of social responsibility and educates for a full life. It is also concluded that it is necessary to identify mediating variables of the model effect.

Keywords: Educative model, good life, professional social responsibility (SR), values.

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1506 Fixed Point of Lipschitz Quasi Nonexpansive Mappings

Authors: M. Moosavi, H. Khatibzadeh

Abstract:

In this article, we study demiclosed and strongly quasi-nonexpansive of a sequence generated by the proximal point algorithm for a finite family of quasi-nonexpansive mappings in Hadamard spaces. Δ-convergence of iterations for the sequence of strongly quasi-nonexpansive mappings as well as the strong convergence of the Halpern type regularization of them to a common fixed point of sequence are also established. Our results generalize and improve several previously known results of the existing literature.

Keywords: Fixed point, Hadamard space, proximal point algorithm, quasi-nonexpansive sequence of mappings, resolvent.

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1505 The Giant Component in a Random Subgraph of a Weak Expander

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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1504 Seismic Behaviour of RC Knee Joints in Closing and Opening Actions

Authors: S. Mogili, J. S. Kuang, N. Zhang

Abstract:

Knee joints, the beam column connections found at the roof level of a moment resisting frame buildings, are inherently different from conventional interior and exterior beam column connections in the way that forces from adjoining members are transferred into joint and then resisted by the joint. A knee connection has two distinct load resisting mechanisms, each for closing and opening actions acting simultaneously under reversed cyclic loading. In spite of many distinct differences in the behaviour of shear resistance in knee joints, there are no special design provisions in the major design codes available across the world due to lack of in-depth research on the knee connections. To understand the relative importance of opening and closing actions in design, it is imperative to study knee joints under varying shear stresses, especially at higher opening-to-closing shear stress ratios. Three knee joint specimens, under different input shear stresses, were designed to produce a varying ratio of input opening to closing shear stresses. The design was carried out in such a way that the ratio of flexural strength of beams with consideration of axial forces in opening to closing actions are maintained at 0.5, 0.7, and 1.0, thereby resulting in the required variation of opening to closing joint shear stress ratios among the specimens. The behaviour of these specimens was then carefully studied in terms of closing and opening capacities, hysteretic behaviour, and envelope curves to understand the differences in joint performance based on which an attempt to suggest design guidelines for knee joints is made emphasizing the relative importance of opening and closing actions. Specimens with relatively higher opening stresses were observed to be more vulnerable under the action of seismic loading.

Keywords: Knee-joints, large-scale testing, opening and closing shear stresses, seismic performance.

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1503 CFD Simulation of Fixed Bed Reactor in Fischer-Tropsch Synthesis of GTL Technology

Authors: Sh. Shahhosseini, S. Alinia, M. Irani

Abstract:

In this paper 2D Simulation of catalytic Fixed Bed Reactor in Fischer-Tropsch Synthesis of GTL technology has been performed utilizing computational fluid dynamics (CFD). Synthesis gas (a mixture of carbon monoxide and hydrogen) has been used as feedstock. The reactor was modeled and the model equations were solved employing finite volume method. The model was validated against the experimental data reported in literature. The comparison showed a good agreement between simulation results and the experimental data. In addition, the model was applied to predict the concentration contours of the reactants and products along the length of reactor.

Keywords: GTL, Fischer–Tropsch synthesis, Fixed Bed Reactor, CFD simulation.

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1502 FEM Investigation of Induction Heating System for Pipe Brazing

Authors: Ilona I. Iatcheva, Rumena D. Stancheva, Mario Metodiev

Abstract:

The paper deals with determination of electromagnetic and temperature field distribution of induction heating system used for pipe brazing. The problem is considered as coupled – time harmonic electromagnetic and transient thermal field. It has been solved using finite element method. The detailed maps of electromagnetic and thermal field distribution have been obtained. The good understanding of the processes in the considered system ensures possibilities for control, management and increasing the efficiency of the welding process.

Keywords: Electromagnetic field, temperature field, finiteelement method, induction heating, pipe brazing.

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1501 Numerical Study for Structural Design of Composite Rotor with Crack Initiation

Authors: A. Chellil, A. Nour, S. Lecheb, H. Mechakra, A. Bouderba, H. Kebir

Abstract:

In this paper, a coupled damage effect in the instability of a composite rotor is presented, under dynamic loading response in the harmonic analysis condition. The analysis of the stress which operates the rotor is done. Calculations of different energies and the virtual work of the aerodynamic loads from the rotor blade are developed. The use of the composite material for the rotor offers a good stability. Numerical calculations on the model developed prove that the damage effect has a negative effect on the stability of the rotor. The study of the composite rotor in transient system allowed determining the vibratory responses due to various excitations.

Keywords: Rotor, composite, damage, finite element, numerical.

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1500 Numerical Investigation on Damage Evolution of Piles inside Liquefied Soil Foundation - Dynamic-Loading Experiments -

Authors: Ahmed Mohammed Youssef Mohammed, Mohammad Reza Okhovat, Koichi Maekawa

Abstract:

The large and small-scale shaking table tests, which was conducted for investigating damage evolution of piles inside liquefied soil, are numerically simulated and experimental verified by the3D nonlinear finite element analysis. Damage evolution of elasto-plastic circular steel piles and reinforced concrete (RC) one with cracking and yield of reinforcement are focused on, and the failure patterns and residual damages are captured by the proposed constitutive models. The superstructure excitation behind quay wall is reproduced as well.

Keywords: Soil-Structure Interaction, Piles, Soil Liquefaction.

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1499 Heat and Mass Transfer of an Oscillating Flow in a Porous Channel with Chemical Reaction

Authors: Z. Neffah, H. Kahalerras

Abstract:

A numerical study is made in a parallel-plate porous channel subjected to an oscillating flow and an exothermic chemical reaction on its walls. The flow field in the porous region is modeled by the Darcy–Brinkman–Forchheimer model and the finite volume method is used to solve the governing equations. The effects of the modified Frank-Kamenetskii (FKm) and Damköhler (Dm) numbers, the amplitude of oscillation (A), and the Strouhal number (St) are examined. The main results show an increase of heat and mass transfer rates with A and St, and their decrease with FKm and Dm.

Keywords: Chemical reaction, heat transfer, mass transfer, oscillating flow, porous channel.

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1498 The Direct Updating of Damping and Gyroscopic Matrices using Incomplete Complex Test Data

Authors: Jiashang Jiang, Yongxin Yuan

Abstract:

In this paper we develop an efficient numerical method for the finite-element model updating of damped gyroscopic systems based on incomplete complex modal measured data. It is assumed that the analytical mass and stiffness matrices are correct and only the damping and gyroscopic matrices need to be updated. By solving a constrained optimization problem, the optimal corrected symmetric damping matrix and skew-symmetric gyroscopic matrix complied with the required eigenvalue equation are found under a weighted Frobenius norm sense.

Keywords: Model updating, damped gyroscopic system, partially prescribed spectral information.

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1497 An Efficient Feature Extraction Algorithm for the Recognition of Handwritten Arabic Digits

Authors: Ahmad T. Al-Taani

Abstract:

In this paper, an efficient structural approach for recognizing on-line handwritten digits is proposed. After reading the digit from the user, the slope is estimated and normalized for adjacent nodes. Based on the changing of signs of the slope values, the primitives are identified and extracted. The names of these primitives are represented by strings, and then a finite state machine, which contains the grammars of the digits, is traced to identify the digit. Finally, if there is any ambiguity, it will be resolved. Experiments showed that this technique is flexible and can achieve high recognition accuracy for the shapes of the digits represented in this work.

Keywords: Digits Recognition, Pattern Recognition, FeatureExtraction, Structural Primitives, Document Processing, Handwritten Recognition, Primitives Selection.

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1496 Thermal Analysis of a Sliding Electric Contact System Using Finite Element Method

Authors: Adrian T. Pleșca

Abstract:

In this paper a three dimensional thermal model of a sliding contact system is proposed for both steady-state or transient conditions. The influence of contact force, electric current and ambient temperature on the temperature distribution, has been investigated. A thermal analysis of the different type of the graphite material of fixed electric contact and its influence on contact system temperature rise, has been performed. To validate the three dimensional thermal model, some experimental tests have been done. There is a good correlation between experimental and simulation results.

Keywords: Sliding electric contact, temperature distribution, thermal analysis.

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1495 Natural Convection of Water-Based CuO Nanofluids in a Cylindrical Enclosure

Authors: Baha Tulu Tanju, Kamil Kahveci

Abstract:

Buoyancy driven heat transfer of nanofluids in a cylindrical enclosure used as a control unit in the subsea hydrocarbon injection wells is investigated in this study. The governing equations obtained with the Boussinesq approximation are solved using Comsol Multiphysics finite element analysis and simulation software. The base fluid is water and CuO is used as nanoparticles. Solution is obtained for nanoparticle solid volume fraction of 8% and for Rayleigh number in the range of 105-107. The results show that nanoparticle usage in the cylindrical electronic control unit has a significant effect on the flow and heat transfer.

Keywords: CuO, enclosure, nanofluid, natural convection

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1494 Lamb Waves in Plates Subjected to Uniaxial Stresses

Authors: Munawwar Mohabuth, Andrei Kotousov, Ching-Tai Ng

Abstract:

On the basis of the theory of nonlinear elasticity, the effect of homogeneous stress on the propagation of Lamb waves in an initially isotropic hyperelastic plate is analysed. The equations governing the propagation of small amplitude waves in the prestressed plate are derived using the theory of small deformations superimposed on large deformations. By enforcing traction free boundary conditions at the upper and lower surfaces of the plate, acoustoelastic dispersion equations for Lamb wave propagation are obtained, which are solved numerically. Results are given for an aluminum plate subjected to a range of applied stresses.

Keywords: Acoustoelasticity, dispersion, finite deformation, lamb waves.

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1493 A New Splitting H1-Galerkin Mixed Method for Pseudo-hyperbolic Equations

Authors: Yang Liu, Jinfeng Wang, Hong Li, Wei Gao, Siriguleng He

Abstract:

A new numerical scheme based on the H1-Galerkin mixed finite element method for a class of second-order pseudohyperbolic equations is constructed. The proposed procedures can be split into three independent differential sub-schemes and does not need to solve a coupled system of equations. Optimal error estimates are derived for both semidiscrete and fully discrete schemes for problems in one space dimension. And the proposed method dose not requires the LBB consistency condition. Finally, some numerical results are provided to illustrate the efficacy of our method.

Keywords: Pseudo-hyperbolic equations, splitting system, H1-Galerkin mixed method, error estimates.

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1492 A Study on the Heading of Spur Gears: Numerical Analysis and Experiments

Authors: M.Zadshakouyan, E.Abdi Sobbouhi, H.Jafarzadeh

Abstract:

In this study, the precision heading process of spur gears has been investigated by means of numerical analysis. The effect of some parameters such as teeth number and module on the forming force and material flow were presented. The simulation works were performed rigid-plastic finite element method using DEFORM 3D software. In order to validate the estimated numerical results, they were compared with those obtained experimentally during heading of spur gear using lead as a model material. Results showed that the optimum number of gear teeth is between 10 to 20, that is because of being the specific pressure in its minimum value.

Keywords: Heading, spur gear, numerical analysis, experiments.

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1491 Fixture Layout Optimization for Large Metal Sheets Using Genetic Algorithm

Authors: Zeshan Ahmad, Matteo Zoppi, Rezia Molfino

Abstract:

The geometric errors in the manufacturing process can be reduced by optimal positioning of the fixture elements in the fixture to make the workpiece stiff. We propose a new fixture layout optimization method N-3-2-1 for large metal sheets in this paper that combines the genetic algorithm and finite element analysis. The objective function in this method is to minimize the sum of the nodal deflection normal to the surface of the workpiece. Two different kinds of case studies are presented, and optimal position of the fixturing element is obtained for different cases.

Keywords: Fixture layout, optimization, fixturing element, genetic algorithm.

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1490 Numerical Simulation of the Flow Field around a 30° Inclined Flat Plate

Authors: M. Raciti Castelli, P. Cioppa, E. Benini

Abstract:

This paper presents a CFD analysis of the flow around a 30° inclined flat plate of infinite span. Numerical predictions have been compared to experimental measurements, in order to assess the potential of the finite volume code of determining the aerodynamic forces acting on a flat plate invested by a fluid stream of infinite extent. Several turbulence models and spatial node distributions have been tested and flow field characteristics in the neighborhood of the flat plate have been numerically investigated, allowing the development of a preliminary procedure to be used as guidance in selecting the appropriate grid configuration and the corresponding turbulence model for the prediction of the flow field over a twodimensional inclined plate.

Keywords: CFD, lift, drag, flat plate

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1489 Study on Energy Absorption Characteristic of Cab Frame with FEM

Authors: Shigeyuki Haruyama, Oke Oktavianty, Zefry Darmawan, Tadayuki Kyoutani, Ken Kaminishi

Abstract:

Cab’s frame strength is considered as an important factor in excavator’s operator safety, especially during roll-over. In this study, we use a model of cab frame with different thicknesses and perform elastoplastic numerical analysis by using Finite Element Method (FEM). Deformation mode and energy absorption's of cab’s frame part are investigated on two conditions, with wrinkle and without wrinkle. The occurrence of wrinkle when deforming cab frame can reduce energy absorption, and among 4 parts with wrinkle, the energy absorption significantly decreases in part C. Residual stress that generated upon the bending process of part C is analyzed to confirm it possibility in increasing the energy absorption.

Keywords: ROPS, FEM, hydraulic excavator, cab frame, energy absorption.

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1488 Constraints on IRS Control: An Alternative Approach to Tax Gap Analysis

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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