Search results for: Interpretive case study

Authors: N. Mahendran, S. Vishwaja

Abstract:

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

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

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Authors: Kalyanasundaram.D., Kavitha. S

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Field experiments were conducted at Annamalai University Experimental Farm, Department of Agronomy; to device suitable weed control measures for direct seeded puddled rice and to study the effect of the weed control measures on the soil microbial population. The treatments comprised of incorporation of pressmud @ 6.25 t ha-1 and application of herbicide butachlor @1.5 kg a. i. ha- 1 with and without safener 4 days after sowing (DAS), 8 DAS alone and also in conjunction with hand weeding at 30 DAS. Hand weeding twice and a weedy check were also maintained. At maximum tillering stage, the population of bacteria was significantly reduced by butachlor application. The injury to microbes caused by herbicide disappeared with the advancement of crop's age and at flowering stage of crop, there was no significant difference among the treatments. The fungal and actinomycetes population remained unaltered by weed control treatments at both the stages of observation.

Keywords: Butachlor, Herbicide, Direct sown rice, Microbial population

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Authors: K. Yathish, K. G. Binu, B. S. Shenoy, D. S. Rao, R. Pai

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Load carrying capacity of an oil lubricated two-axial groove journal bearing is simulated by taking into account the viscosity variations in lubricant due to the addition of TiO2 nanoparticles as lubricant additive. Shear viscosities of TiO2 nanoparticle dispersions in oil are measured for various nanoparticle additive concentrations. The viscosity model derived from the experimental viscosities is employed in a modified Reynolds equation to obtain the pressure profiles and load carrying capacity of two-axial groove journal bearing. Results reveal an increase in load carrying capacity of bearings operating on nanoparticle dispersions as compared to plain oil.

Keywords: Journal bearing, TiO2 nanoparticles, viscosity model, Reynolds equation, load carrying capacity.

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Authors: Hsiu-Fen Chen, Fang-Liu Su, Ya-Wen Chang

Abstract:

purpose of this study was to investigate the current status of support services for students with special education needs (SEN) at colleges and universities in Taiwan. Seventy-two college and universities received a questionnaire on its resource room operation process and four resource room staffs each from different areas were interviewed through semi- structured interview forms. The main findings were (1) most colleges and universities did offer sufficient administrative resources; (2) more efforts on preventions for SEN students and establishment of disability awareness should be made for all campus faculties ; (3) more comprehensive services were required to help students to have better transition into post-school life; (4) most schools provided basic administrative resource requirements but qualities of the resource room programs needed to be enhanced; and (5) most resource room staffs lacked of professional knowledge in counseling the SEN students which needed to be strengthened in the future.

Keywords: support services, students with special education needs, higher education, resource room program

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Authors: Irene Luque Ruiz, Manuel Urbano Cuadrado, Miguel Ángel Gómez-Nieto

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In this paper we study different similarity based approaches for the development of QSAR model devoted to the prediction of activity of antiobesity drugs. Classical similarity approaches are compared regarding to dissimilarity models based on the consideration of the calculation of Euclidean distances between the nonisomorphic fragments extracted in the matching process. Combining the classical similarity and dissimilarity approaches into a new similarity measure, the Approximate Similarity was also studied, and better results were obtained. The application of the proposed method to the development of quantitative structure-activity relationships (QSAR) has provided reliable tools for predicting of inhibitory activity of drugs. Acceptable results were obtained for the models presented here.

Keywords: Graph similarity, Nonisomorphic dissimilarity, Approximate similarity, Drugs activity prediction.

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Authors: Jelena Zagorska, Inga Ciprovica

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The freezing point of milk is in important indicator of the milk quality. The freezing point of milk is determined primarily to prove milk adulteration with water and to determine the amount of water in it. Chemical composition and properties of milk, thermal treatment and presence of any substance can influence freezing point of product. There are different substances, which can be added to milk with main purpose to prolong shelf-life of raw milk. There are detergent, preservatives, formaldehyde, hydrogen peroxide, antibiotics, sodium carbonate, and hydrogen peroxide. Therefore the aim of the present study was to determine freezing point of milk, skimmed milk, pasteurized milk and milk with different substances (formaldehyde, antibiotics, sodium carbonate, hydrogen peroxide, disinfectant, and detergent) in different concentrations. The thermal treatment and different undesirable substances presence in milk have significant influence on freezing point of it.

Keywords: Antibiotics, freezing point, milk, pH, thermal treatment.

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Authors: Ismahafezi Ismail, Mohd Shahrizal Sunar

Abstract:

The motion of a realistic 3D humanoid character is very important especially for the industries developing computer animations and games. However, this type of motion is seen with a very complex dimensional data as well as body position, orientation, and joint rotation. Integrated Style Motion Editor (ISME), on the other hand, is a method used to alter the 3D humanoid motion capture data utilised in computer animation and games development. Therefore, this study was carried out with the purpose of demonstrating a method that is able to manipulate and deform different motion styles by integrating Key Pose Deformation Technique and Trajectory Control Technique. This motion editing method allows the user to generate new motions from the original motion capture data using a simple interface control. Unlike the previous method, our method produces a realistic humanoid motion style in real time.

Keywords: Computer animation, humanoid motion, motion capture, motion editing.

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Authors: H. A. Taner, V. Önen

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In the thermal power plants established to meet the energy need, lignite with low calorie and high ash content is used. Burning of these coals results in wastes such as fly ash, slag and flue gas. This constitutes a significant economic and environmental problems. However, fly ash can find evaluation opportunities in various sectors. In this study, the effectiveness of fly ash on suspended solid removal from marble processing wastewater containing high concentration of suspended solids was examined. Experiments were carried out for two different suspensions, marble and travertine. In the experiments, FeCl₃, Al₂(SO₄)₃ and anionic polymer A130 were used also to compare with fly ash. Coagulant/flocculant type/dosage, mixing time/speed and pH were the experimental parameters. The performances in the experimental studies were assessed with the change in the interface height during sedimentation resultant and turbidity values of treated water. The highest sedimentation efficiency was achieved with anionic flocculant. However, it was determined that fly ash can be used instead of FeCl₃ and Al₂(SO₄)₃ in the travertine plant as a coagulant.

Keywords: Dewatering, flocculant, fly ash, marble plant waste water.

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Authors: M. Khal, Ab. Algouti, A. Algouti

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Water erosion is the major cause of the erosion that shapes the earth's surface. Modeling water erosion requires the use of software and GIS programs, commercial or closed source. The very high prices for commercial GIS licenses, motivates users and researchers to find open source software as relevant and applicable as the proprietary GIS. The objective of this study is the modeling of water erosion and the hydrogeological and morphophysical characterization of the Oued M'Goun watershed (southern flank of the Central High Atlas) developed by free programs of GIS. The very pertinent results are obtained by executing tasks and algorithms in a simple and easy way. Thus, the various geoscientific and geostatistical analyzes of a digital elevation model (SRTM 30 m resolution) and their combination with the treatments and interpretation of satellite imagery information allowed us to characterize the region studied and to map the area most vulnerable to water erosion.

Keywords: Central High-Atlas, hydrogeology, M’Goun watershed, OpenGIS, water erosion.

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

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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: L.Wiset, N. Poomsa-ad, V. Srilaong

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The peel of dragon fruit is a byproduct left over after consuming. Normally, the use of plants as antioxidant source must be dried before further process. Therefore, the aim of this study is interesting to dry the peel by heat pump dryer (45 ºC) and fluidized bed dryer (110 º C) compared with the sun drying method. The sample with initial moisture content of about 85-91% wet basis was dried down to about 10% wet basis where it took 620 and 25 min for heat pump dryer and fluidized bed dryer, respectively. However, the sun drying took about 900 min to dry the peel. After that, sample was evaluated antioxidant activity, -carotene and betalains contents. The results found that the antioxidant activity and betalains contents of dried peel obtained from heat pump and fluidized bed dryings were significantly higher than that sun drying (p 0.05). Moreover, the drying by heat pump provided the highest -carotene content.

Keywords: Pitaya, betalains, β-carotene, antioxidant.

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Authors: Seunghee Park, Junkyeong Kim, Eun-Seok Shin, Sang-Hun Han

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In this study, two kinds of nondestructive evaluation  (NDE) techniques (rebound hardness and ultrasonic pulse velocity  methods) are investigated for the effective maintenance of underwater  concrete structures. A new methodology to estimate the underwater  concrete strengths more effectively, named “artificial neural network  (ANN) – based concrete strength estimation with the combination of  rebound hardness and ultrasonic pulse velocity methods” is proposed  and verified throughout a series of experimental works.

 

Keywords: Underwater Concrete, Rebound Hardness, Schmidt hammer, Ultrasonic Pulse Velocity, Ultrasonic Sensor, Artificial Neural Networks, ANN.

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Authors: Hamad K. Al-Khalid, Ayman M. Alaskari, Samy E. Oraby

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Hardness of the widely used structural steel is of vital importance since it may help in the determination of many mechanical properties of a material under loading situations. In order to obtain reliable information for design, properties homogeneity should be validated. In the current study the hardness variation over the different diameters of the same AISI 4140 bar is investigated. Measurements were taken on the two faces of the stock at equally spaced eight sectors and fifteen layers. Statistical and graphical analysis are performed to asses the distribution of hardness measurements over the specified area. Hardness measurements showed some degree of dispersion with about ± 10% of its nominal value provided by manufacturer. Hardness value is found to have a slight decrease trend as the diameter is reduced. However, an opposite behavior is noticed regarding the sequence of the sector indicating a nonuniform distribution over the same area either on the same face or considering the corresponding sector on the other face (cross section) of the same material bar.

Keywords: Hardness; Hardness variation; AISI 4140 steel; Bardiameter; Statistical Analysis.

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Authors: Sophia Fry, Mahir Irtiza, Alexa Hoffman, Yousef Sardahi

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This study presents an intelligent control algorithm for a flexible robotic arm. Fuzzy control is used to control the motion of the arm to maintain the arm tip at the desired position while reducing vibration and increasing the system speed of response. The Fuzzy controller (FC) is based on adding the tip angular position to the arm deflection angle and using their sum as a feedback signal to the control algorithm. This reduces the complexity of the FC in terms of the input variables, number of membership functions, fuzzy rules, and control structure. Also, the design of the fuzzy controller is model-free and uses only our knowledge about the system. To show the efficacy of the FC, the control algorithm is implemented on the flexible joint manipulator (FJM) developed by Quanser. The results show that the proposed control method is effective in terms of response time, overshoot, and vibration amplitude.

Keywords: Fuzzy logic control, model-free control, flexible joint manipulators, nonlinear control.

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Authors: P. Grasgruber, J. Cacek, S. Hřebíčková

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The purpose of this study was to test the reliability of various standards that assess the quality of proteins via the “amino-acid score” and serve as a nutritional guideline for both children and adults. The height of young men in 42 European countries, Australia, New Zealand and USA was compared with the average consumption of food (after FAOSTAT, 2009) and a subsequent statistical analysis identified types of food with the most pronounced effect on physical growth. The results show that milk products and pork meat are by far the most significant nutritional factors in this regard. Cereals, vegetables and especially wheat played a strongly negative role. The results generally agreed best with the amino-acid score of proteins according to the standard of FAO 1985. In our opinion, the new standard of FAO 2007 underestimates the importance of tryptophan, which should provoke a debate about new modifications of the FAO guidelines.

Keywords: Protein quality, amino-acid score, physical growth, male height.

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Authors: Mehmet Baltacan

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In history, the relationship between Turks and Armenians was started when Turks entered Anatolia. Before, Armenian people lived in dominion of Persians, Macedonians, Selefkits, Romans, Sasanis, Byzantinians and Arabs. After Turks had entered Anatolia, Armenian people lived together with the people in the Ottoman Empire, and these two people’s living together made Armenians gain citizens’ rights in this empire. Armenian people were excused from the military services and some taxes. They got opportunities to promote in trade, craft, farming and administrative affairs. Firstly, the Ottoman Empire met with opera in 1720s via the embassy, and so with the help of Armenian artists, opera was introduced and developed. In this study, the development of terms related to the opera arts in the Ottoman Empire and the importance of Bosco and Naum theatres and the help and contributions of Armenian artists will be analyzed.

Keywords: Opera, Turkish opera, Armenian artists, Turkish-Armenian relations.

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Authors: Taïeb Branci, Djamal Yahmi, Abdelhamid Bouchair, Eric Fourneley

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According to current seismic codes the structures are calculated using the capacity design procedure based on the concept of shear at the base depending on several parameters including behavior factor which is considered to be the most important parameter. The behavior factor allows designing the structure when it is at its ultimate limit state taking into account its energy dissipation through its plastic deformation. The aim of the present study is to assess the basic parameters on which is composed the behavior factor among them the reduction factor due to ductility, and those due to redundancy and the overstrength for steel moment-resisting frames of different heights and regular configuration. Analyses are conducted on these frames using the nonlinear static method where the effect of some parameters on the behavior factor, such as the number of stories and the number of spans, are taken into account. The results show that the behavior factor is rather sensitive to the variation of the number of stories and bays.

Keywords: Behavior, code, frame, ductility, overstrength, redundancy, plastic.

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Authors: Roshan Jelal, Charles Mbohwa

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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: Ademeso, Odunyemi Anthony

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The charnockitic and associated granitic rocks of Akure area were studied for their field and petrographic relationship's. The outcrops locations were plotted in Surfer 8. The granitic rock exhibits a porphyritic texture and outcrops in the north-eastern side of the study area while the charnockitics outcrop in the central/western part. An essentially dark coloured and fine grained intrusive exhibiting xenoliths and xenocrysts (plagioclase phenocrysts) of the granite outcrops between the granitic and charnockitic rocks. Mineralogically, the central rock combines the content of the other two indicating that it is most likely a product of their hybridization. The charnockitic magma is believed to have intruded and assimilated the granite substantially thereby contaminating itself and consequently emplacing the hybrid. The presented model of emplacement elucidates the hybridization proposal. Conclusively, the charnockitics are believed to be (a) younger than the granite, (b) of Pan-African age and (c) of igneous origin.

Keywords: Charnockitic rock, Hybrid rock, ImageJ, Xenocryst

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Authors: Dimitrios Koukopoulos

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In this work, we study the impact of dynamically changing link slowdowns on the stability properties of packetswitched networks under the Adversarial Queueing Theory framework. Especially, we consider the Adversarial, Quasi-Static Slowdown Queueing Theory model, where each link slowdown may take on values in the two-valued set of integers {1, D} with D > 1 which remain fixed for a long time, under a (w, ¤ü)-adversary. In this framework, we present an innovative systematic construction for the estimation of adversarial injection rate lower bounds, which, if exceeded, cause instability in networks that use the LIS (Longest-in- System) protocol for contention-resolution. In addition, we show that a network that uses the LIS protocol for contention-resolution may result in dropping its instability bound at injection rates ¤ü > 0 when the network size and the high slowdown D take large values. This is the best ever known instability lower bound for LIS networks.

Keywords: Network stability, quality of service, adversarial queueing theory, greedy scheduling protocols.

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Authors: Norliza Mohamad Fadzil, Kerry Fitzmaurice, Linda Malesic

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Provision of optical devices without proper instruction and training may cause frustration resulting in rejection or incorrect use of the magnifiers. However training in the use of magnifiers increases the cost of providing these devices. This study compared the efficacy of providing instruction alone and instruction plus training in the use of magnifiers. 24 participants randomly assigned to two groups. 15 received instruction and training and 9 received instruction only. Repeated measures of print size and reading speed were performed at pre, post training and follow up. Print size decreased in both groups between pre and post training maintained at follow up. Reading speed increased in both groups over time with the training group demonstrating more rapid improvement. Whilst overall outcomes were similar, training decreased the time required to increase reading speed supporting the use of training for increased efficiency. A cost effective form of training is suggested.

Keywords: Low vision, magnification, training, reading.

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Authors: A. Ould-Abbas, M. Bouchaour, , M. Madani, D. Trari, O. Zeggai, M. Boukais, N.-E.Chabane-Sari

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The porous silicon (PS), formed from the anodization of a p+ type substrate silicon, consists of a network organized in a pseudo-column as structure of multiple side ramifications. Structural micro-topology can be interpreted as the fraction of the interconnected solid phase contributing to thermal transport. The reduction of dimensions of silicon of each nanocristallite during the oxidation induced a reduction in thermal conductivity. Integration of thermal sensors in the Microsystems silicon requires an effective insulation of the sensor element. Indeed, the low thermal conductivity of PS consists in a very promising way in the fabrication of integrated thermal Microsystems.In this work we are interesting in the measurements of thermal conductivity (on the surface and in depth) of PS by the micro-Raman spectroscopy. The thermal conductivity is studied according to the parameters of anodization (initial doping and current density. We also, determine porosity of samples by spectroellipsometry.

Keywords: micro-Raman spectroscopy, mono-crysatl silicon, porous silicon, thermal conductivity

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Authors: Noha A. Mohammed, Isam A. Mohamed Ahmed, Elfadil E. Babiker

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The present study was carried out to evaluate the nutritional value of sorghum flour during processing of injera (unleavened thick bread). The proximate composition of sorghum flour before and after fermentation and that of injera was determined. Compared to the raw flour and fermented one, injera had low protein (11.55%), ash (1.57%) and fat (2.40%) contents but high in fiber content. Moreover, injera was found to have significantly (P ≤ 0.05) higher energy (389.08 Kcal/100g) compared to raw and fermented sorghum flour. Injera contained lower levels of anti-nutritional factors (polyphenols, phytate and tannins) compared to raw and fermented sorghum. Also it was found to be rich in Ca (4.75mg/100g), Fe (3.95 mg/100g), and Cu (0.7 mg/100g) compared to that of raw and fermented flour. Moreover, both the extractable minerals and protein digestibility were high for injera due to low amount of anti-nutrients. Injera was found to contain an appreciable amount of amino acids except arginine and tyrosine.

Keywords: Cooking, Fermentation, Malt, Protein fractions, Sorghum.

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Authors: Hélder Spínola

Abstract:

Sustainable development is highly dependent on the implementation of environmental education programs, which has as its ultimate goal to produce environmentally literate citizens that undertake environmentally friendly actions. Efforts on environmental education along past years are now perceived on the increase of citizens awareness on European countries and, particularly, in Portugal. However, we still have a lack of information on the prevalence of specific behaviors that contributes to sustainability, influenced by a new attitude toward the environment. The determination of pro-environmental behaviors prevalence in higher education students is an important approach to understand to which extend the next leading generation is, in practice, committed with the goals of sustainable development. Therefore, present study evaluates the prevalence of a specific set of behaviors (water savings, energy savings, environmental criteria on shopping, and mobility) on the University of Madeira students and discusses their commitment with sustainable development.

Keywords: Pro-environmental behaviors, sustainable development, environmental education, higher education students

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Authors: Ketan Naik, P. H. Bhathawala

Abstract:

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

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

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Authors: T. J. Jemi Jeya, V. Sriram

Abstract:

Pile Supported Caisson breakwater is an ecofriendly breakwater very useful in coastal zone protection. The model is developed by considering the advantages of both caisson breakwater and pile supported breakwater, where the top portion is a vertical or quarter circle caisson and the bottom portion consists of a pile supported breakwater defined as Vertical Pile Supported Breakwater (VPSCB) and Quarter-circle Pile Supported Breakwater (QPSCB). The study mainly focuses on comparison of run up over VPSCB and QPSCB under oblique waves. The experiments are carried out in a shallow wave basin under different water depths (d = 0.5 m & 0.55 m) and under different oblique regular waves (0⁰, 15⁰, 30⁰). The run up over the surface is measured by placing two run up probes over the surface at 0.3 m on both sides from the centre of the model. The results show that the non-dimensional shoreward run up shows slight decrease with respect to increase in angle of wave attack.

Keywords: Caisson breakwater, pile supported breakwater, quarter circle breakwater, vertical breakwater.

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Authors: M. Asato, C. Liu, N. Fujima, T. Hoshino, Y. Chen, T. Mohri

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We study the temperature dependence of the interaction energies (IEs) of X (=Ru, Rh) impurities in Pd, due to the Fermi-Dirac (FD) distribution and the thermal vibration effect by the Debye-Grüneisen model. The n-body (n=2~4) IEs among X impurities in Pd, being used to calculate the internal energies in the free energies of the Pd-rich PdX alloys, are determined uniquely and successively from the lower-order to higher-order, by the full-potential Korringa-Kohn-Rostoker Green’s function method (FPKKR), combined with the generalized gradient approximation in the density functional theory. We found that the temperature dependence of IEs due to the FD distribution, being usually neglected, is very important to reproduce the X-concentration dependence of the observed solvus temperatures of the Pd-rich PdX (X=Ru, Rh) alloys.

Keywords: Full-potential KKR-Green’s function method, Fermi-Dirac distribution, GGA, phase diagram of Pd-rich PdX (X=Ru, Rh) alloys, thermal vibration effect.

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

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

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

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Authors: J. G. Batista, L. J. de Bessa Neto, M. A. F. B. Lima, J. R. Leite, J. I. de Andrade Nunes

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The robot manipulator is an equipment that stands out for two reasons: Firstly because of its characteristics of movement and reprogramming, resembling the arm; secondly, by adding several areas of knowledge of science and engineering. The present work shows the development of the prototype of a robotic manipulator driven by a Programmable Logic Controller (PLC), having two degrees of freedom, which allows the movement and displacement of mechanical parts, tools, and objects in general of small size, through an electronic system. The aim is to study direct and inverse kinematics of the robotic manipulator to describe the translation and rotation between two adjacent links of the robot through the Denavit-Hartenberg parameters. Currently, due to the many resources that microcomputer systems offer us, robotics is going through a period of continuous growth that will allow, in a short time, the development of intelligent robots with the capacity to perform operations that require flexibility, speed and precision.

Keywords: Direct and inverse kinematics, Denavit-Hartenberg, microcontrollers, robotic manipulator.

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Authors: Cristina Sá, Carlos Gomes, António Martins

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

Keywords: Compliance, tax morale, Portugal, Spain.

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