Search results for: Hysteretic behavior

Authors: S. Mohammadzadehmoghadam, Y. Dong

Abstract:

In this study, Bombyx mori silk fibroin/gelatin (SF/GT) nanocomposite with different GT ratio (SF/GT 100/0, 90/10 and 70/30) were prepared by electrospinning process and crosslinked with glutaraldehyde (GA) vapor. Properties of crosslinked SF/GT nanocomposites were investigated by scanning electron microscopy (SEM), mechanical test, water uptake capacity (WUC) and porosity. From SEM images, it was found that fiber diameter increased as GT content increased. The results of mechanical test indicated that the SF/GT 70/30 nanocomposites had both the highest Young’s modulus of 342 MPa and the highest tensile strength of about 14 MPa. However, porosity and WUC decreased from 62% and 405% for pristine SF to 47% and 232% for SF/GT 70/30, respectively. This behavior can be related to higher degree of crosslinking as GT ratio increased which altered the structure and physical properties of scaffolds. This study showed that incorporation of GT into SF nanofibers can enhance mechanical properties of resultant nanocomposite, but the GA treatment should be optimized to control and fine-tune other properties to warrant their biomedical application.

Keywords: Electrospinning, gelatin, mechanical properties, nanocomposites, silk fibroin.

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Authors: Yu Luan

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The bone-conducted objective occlusion effect (OE) is characterized by a discomforting sensation of fullness experienced in an occluded ear. This phenomenon arises from various external stimuli, such as human speech, chewing, and walking, which generate vibrations transmitted through the body to the ear canal walls. The bone-conducted OE occurs due to the pressure build-up inside the occluded ear caused by sound radiating into the ear canal cavity from its walls. In the hearing aid industry, artificial ears are utilized as a tool for developing hearing aids. However, the currently available commercial artificial ears primarily focus on pure acoustics measurements, neglecting the bone-conducted vibration aspect. This research endeavors to develop an artificial ear specifically designed for bone-conducted occlusion measurements. Finite Element Analysis (FEA) modeling has been employed to gain insights into the behavior of the artificial ear.

Keywords: Artificial ear, bone conducted vibration, occlusion measurement, Finite Element Modeling.

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Authors: M. Jalali Azizpour, H. Mohammadi majd

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In this paper, the wear of high speed steel hobs during hobbing has been studied. The wear mechanisms are strongly influenced by the choice of cutting speed. At moderate and high cutting speeds three major wear mechanisms were identified: abrasion, mild adhesive and severe adhesive. The microstructure and wear behavior of two high speed steel grades (M2 and ASP30) has been compared. In contrast, a variation in chemical composition or microstructure of HSS tool material generally did not change the dominant wear mechanism. However, the tool material properties determine the resistance against the operating wear mechanism and consequently the tool life. The metallographic analysis and wear measurement at the tip of hob teeth included scanning electron microscopy and stereoscope microscopy. Roughness profilometery is used for measuring the gear surface roughness.

Keywords: abrasion, adhesion, cutting speed, hobbing, wear mechanism

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Authors: A. T. Boum, L. Bitjoka, N. N. Léandre, S. Bennet

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This paper presents the estimation of the key parameters of a double fed induction machine (DFIM) by the use of the moving horizon estimator (MHE) for control and monitoring purpose. A study was conducted on the behavior of this observer in the presence of some faults which can occur during the operation of the machine. In the first case a stator phase has been suppressed. In the second case the rotor resistance has been multiplied by a factor. The results show a good estimation of different parameters such as rotor flux, rotor speed, stator current with a very small estimation error. The robustness of the observer was also tested in the practical case of DFIM by using another model different from the real one at a constant close. The very small estimation error makes the MHE a good software sensor candidate for monitoring purpose for the DFIM. 

Keywords: Doubly fed induction machine, moving horizon estimator parameters’ estimation.

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Authors: Alexander A. Muravyov

Abstract:

A minimal complexity version of component mode synthesis is presented that requires simplified computer programming, but still provides adequate accuracy for modeling lower eigenproperties of large structures and their transient responses. The novelty is that a structural separation into components is done along a plane/surface that exhibits rigid-like behavior, thus only normal modes of each component is sufficient to use, without computing any constraint, attachment, or residual-attachment modes. The approach requires only such input information as a few (lower) natural frequencies and corresponding undamped normal modes of each component. A novel technique is shown for formulation of equations of motion, where a double transformation to generalized coordinates is employed and formulation of nonproportional damping matrix in generalized coordinates is shown.

Keywords: component mode synthesis, finite element models, transient response, nonproportional damping

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Authors: Carlos Mendez Galindo, Toshiro Hayashikawa, Javier Gil Belda

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This paper investigates the effectiveness of the use of seismic isolation devices on the overall 3D seismic response of curved highway viaducts with an emphasis on expansion joints. Furthermore, an evaluation of the effectiveness of the use of cable restrainers is presented. For this purpose, the bridge seismic performance has been evaluated on four different radii of curvature, considering two cases: restrained and unrestrained curved viaducts. Depending on the radius of curvature, three-dimensional non-linear dynamic analysis shows the vulnerability of curved viaducts to pounding and deck unseating damage. In this study, the efficiency of using LRB supports combined with cable restrainers on curved viaducts is demonstrated, not only by reducing in all cases the possible damage, but also by providing a similar behavior in the viaducts despite of curvature radius.

Keywords: Nonlinear dynamic response, seismic design, seismic isolation, unseating prevention system.

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Authors: Aymen Laadhari

Abstract:

We present in this paper a fully implicit finite element method tailored for the numerical modeling of inextensible fluidic membranes in a surrounding Newtonian fluid. We consider a highly simplified version of the Canham-Helfrich model for phospholipid membranes, in which the bending force and spontaneous curvature are disregarded. The coupled problem is formulated in a fully Eulerian framework and the membrane motion is tracked using the level set method. The resulting nonlinear problem is solved by a Newton-Raphson strategy, featuring a quadratic convergence behavior. A monolithic solver is implemented, and we report several numerical experiments aimed at model validation and illustrating the accuracy of the proposed method. We show that stability is maintained for significantly larger time steps with respect to an explicit decoupling method.

Keywords: Finite element method, Newton method, level set, Navier-Stokes, inextensible membrane, liquid drop.

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Authors: Ion Smeureanu, Adriana Reveiu, Marian Dardala, Titus Felix Furtuna, Roman Kanala

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This paper proposes a linear model for optimizing domestic energy consumption in Romania. The particularity of the model is that it is putting in competition both tangible technologies and thermal insulation projects with different financing modes. The model is optimizing the energy system by minimizing the global discounted cost in household sector, by integrating residential lighting, space heating, hot water, combined space heating – hot water, as well as space cooling, in a monolithic model. Another demand sector included is the passenger transport. This paper focuses on space heating part, analyzing technical and economic issues related to investment decisions to envelope and insulate buildings, in order to minimize energy consumption.

Keywords: Consumer behavior, energy modelling, Open Source Energy Modeling System (OSeMOSYS), MARKAL/TIMES Romanian energy model.

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Authors: Eman S. El-Din, Hesham M. El-Badawy, Salwa H. Elramly

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Whereas cellular wireless communication systems are subject to short-and long-term fading. The effect of wireless channel has largely been ignored in most of the teletraffic assessment researches. In this paper, a mathematical teletraffic model is proposed to estimate blocking and forced termination probabilities of cellular wireless networks as a result of teletraffic behavior as well as the outage of the propagation channel. To evaluate the proposed teletraffic model, gamma inter-arrival and general service time distributions have been considered based on wireless channel fading effect. The performance is evaluated and compared with the classical model. The proposed model is dedicated and investigated in different operational conditions. These conditions will consider not only the arrival rate process, but also, the different faded channels models.

Keywords: Cellular wireless networks, outage probability, traffic model, gamma inter-arrival distribution.

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Authors: Mikel Alonso López, María Francisca Blasco López, Víctor Molero Ayala

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The present study explains the somatic marker theory of Antonio Damasio, which indicates that when making a decision, the stored or possible future scenarios (future memory) images allow people to feel for a moment what would happen when they make a choice, and how this is emotionally marked. This process can be conscious or unconscious. The development of new Neuromarketing techniques such as functional magnetic resonance imaging (fMRI), carries a greater understanding of how the brain functions and consumer behavior. In the results observed in different studies using fMRI, the evidence suggests that the somatic marker and future memories influence the decision-making process, adding a positive or negative emotional component to the options. This would mean that all decisions would involve a present emotional component, with a rational cost-benefit analysis that can be performed later.

Keywords: Emotions, decision making, somatic marker, consumer´s brain.

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Authors: P. Pongsumpun

Abstract:

Malaria is transmitted to the human by biting of infected Anopheles mosquitoes. This disease is a serious, acute and chronic relapsing infection to humans. Fever, nausea, vomiting, back pain, increased sweating anemia and splenomegaly (enlargement of the spleen) are the symptoms of the patients who infected with this disease. It is caused by the multiplication of protozoa parasite of the genus Plasmodium. Plasmodium falciparum, Plasmodium vivax, Plasmodium malariae and Plasmodium ovale are the four types of Plasmodium malaria. A mathematical model for the transmission of Plasmodium Malaria is developed in which the human and vector population are divided into two classes, the susceptible and the infectious classes. In this paper, we formulate the dynamical model of Plasmodium falciparum and Plasmodium vivax malaria. The standard dynamical analysis is used for analyzing the behavior for the transmission of this disease. The Threshold condition is found and numerical results are shown to confirm the analytical results.

Keywords: Dynamical analysis, Malaria, mathematical model, threshold condition.

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Authors: N. Manavizadeh , M. Rabbani , H. Sotudian , F. Jolai

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Mixed Model Production is the practice of assembling several distinct and different models of a product on the same assembly line without changeovers and then sequencing those models in a way that smoothes the demand for upstream components. In this paper, we consider an objective function which minimizes total stoppage time and total idle time and it is presented sequence dependent set up time. Many studies have been done on the mixed model assembly lines. But in this paper we specifically focused on reducing the idle times. This is possible through various help policies. For improving the solutions, some cases developed and about 40 tests problem was considered. We use scatter search for optimization and for showing the efficiency of our algorithm, experimental results shows behavior of method. Scatter search and help policies can produce high quality answers, so it has been used in this paper.

Keywords: mixed model assembly lines, Scatter search, help policies, idle time, Stoppage time

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Authors: Arpita Soni, Sapna Mittal

Abstract:

Austenite and Martensite indicate the phases of solids undergoing phase transformation which we usually associate with materials and not with living organisms. This article provides an overview of bacterial proteins and structures that are undergoing phase transformation and suggests its probable effect on mechanical behavior. The context is mainly within the role of phase transformations occurring in the flagellum of bacteria. The current knowledge of molecular mechanism leading to phase variation in living organisms is reviewed. Since in bacteria, each flagellum is driven by a separate motor, similarity to a Differential drive in case of four-wheeled vehicles is suggested. It also suggests the application of the mechanism in which bacteria changes its direction of movement to facilitate single point turning of a multi-wheeled vehicle. Finally, examples are presented to illustrate that the motion due to phase transformation of flagella in bacteria can start a whole new research on motion mechanisms.

Keywords: Flagella, Phase Transformation, Nanobots, Differential Drive, Single point turn, Biomimetics

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Authors: Anmari H. Viljamaa, Elina M. Varamäki

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In this study, we compare the profiles of transitory hybrid entrepreneurs and persistent hybrid entrepreneurs to determine how they differ. Hybrid entrepreneurs (HEs) represent a significant share of entrepreneurial activity yet little is known about them. We define HEs as individuals who are active as entrepreneurs but do no support themselves primarily by their enterprise. Persistent HEs (PHEs) are not planning to transition to fulltime entrepreneurship whereas transitory HEs (THEs) consider it probable. Our results show that THEs and PHEs are quite similar in background. THEs are more interested in increasing their turnover than PHEs, as expected, but also emphasize self-fulfillment as a motive for entrepreneurship more than PHEs. The clearest differences between THEs and PHEs are found in their views on how well their immediate circle supports full-time entrepreneurship, and their views of their own entrepreneurial abilities and the market potential of their firm. Our results support earlier arguments that hybrids should be considered separately in research on entrepreneurial entry and self-employment.

Keywords: Hybrid entrepreneurship, part-time entrepreneurship, self-employment, Theory of Planned Behavior.

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Authors: Farhad Asadi, Gholamhasan Payganeh

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High-speed turbomachine can experience significant centrifugal and gas bending loads. As a result, the compressor blades must be able to resist high-frequency oscillations due to surge or stall condition in flow field dynamics. In this paper, vibration characteristics of the 6th stage blade compressor have been examined in detail with, using 3-D finite element (FE) methods. The primary aim of this article is to gain an understanding of nonlinear vibration induced in the blade against different loading conditions. The results indicate the nonlinear behavior of the blade as a result of the amplitude of resonances or material properties. Since one of the leading causes of turbine blade failure is high cycle fatigue, simulations were started by specifying the stress distribution in the blade due to the centrifugal rotation. Next, resonant frequencies and critical speeds of the blade were defined by modal analysis. Finally, the harmonic analysis was simulated on the blades.

Keywords: Nonlinear vibration, modal analysis, resonance, frequency response, compressor blade.

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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: Mihai Caramihai, Irina Severin, Ana Aurelia Chirvase, Adrian Onu, Cristina Tanase, Camelia Ungureanu

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An immunomodulator bioproduct is prepared in a batch bioprocess with a modified bacterium Pseudomonas aeruginosa. The bioprocess is performed in 100 L Bioengineering bioreactor with 42 L cultivation medium made of peptone, meat extract and sodium chloride. The optimal bioprocess parameters were determined: temperature – 37 0C, agitation speed - 300 rpm, aeration rate – 40 L/min, pressure – 0.5 bar, Dow Corning Antifoam M-max. 4 % of the medium volume, duration - 6 hours. This kind of bioprocesses are appreciated as difficult to control because their dynamic behavior is highly nonlinear and time varying. The aim of the paper is to present (by comparison) different models based on experimental data. The analysis criteria were modeling error and convergence rate. The estimated values and the modeling analysis were done by using the Table Curve 2D. The preliminary conclusions indicate Andrews-s model with a maximum specific growth rate of the bacterium in the range of 0.8 h-1.

Keywords: bioprocess modeling, Pseudomonas aeruginosa, kinetic models,

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Authors: A. Nourbakhsh

Abstract:

A finite difference/front tracking method is used to study the motion of three-dimensional deformable drops suspended in plane Poiseuille flow at non-zero Reynolds numbers. A parallel version of the code was used to study the behavior of suspension on a reasonable grid resolution (grids). The viscosity and density of drops are assumed to be equal to that of the suspending medium. The effect of the Reynolds number is studied in detail. It is found that drops with small deformation behave like rigid particles and migrate to an equilibrium position about half way between the wall and the centerline (the Segre-Silberberg effect). However, for highly deformable drops there is a tendency for drops to migrate to the middle of the channel, and the maximum concentration occurs at the centerline. The effective viscosity of suspension and the fluctuation energy of the flow across the channel increases with the Reynolds number of the flow.

Keywords: Suspensions, Poiseuille flow, Effective viscosity, Reynolds number.

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Authors: Wei Hoo Chong

Abstract:

System testing is actually done to the entire system against the Functional Requirement Specification and/or the System Requirement Specification. Moreover, it is an investigatory testing phase, where the focus is to have almost a destructive attitude and test not only the design, but also the behavior and even the believed expectations of the customer. It is also intended to test up to and beyond the bounds defined in the software/hardware requirements specifications. In Motorola®, Automated Testing is one of the testing methodologies uses by GSG-iSGT (Global Software Group - iDEN TM Subcriber Group-Test) to increase the testing volume, productivity and reduce test cycle-time in iDEN TM phones testing. Testing is able to produce more robust products before release to the market. In this paper, iHopper is proposed as a tool to perform stress test on iDEN TM phonse. We will discuss the value that automation has brought to iDEN TM Phone testing such as improving software quality in the iDEN TM phone together with some metrics. We will also look into the advantages of the proposed system and some discussion of the future work as well.

Keywords: Testing, automated testing, stress testing, software quality.

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Authors: Saeed Rahjoo, Babak H. Mamaqani

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Concentric bracing systems have been in practice for many years because of their effectiveness in reducing seismic response. Depending on concept, seismic design codes provide various response modification factors (R), which itself consists of different terms, for different types of lateral load bearing systems but configuration of these systems are often ignored in the proposed values. This study aims at considering the effect of different x-bracing diagonal configuration on values of ductility dependent term in R computation. 51 models were created and nonlinear push over analysis has been performed. The main variables of this study were the suitable location of X–bracing diagonal configurations, which establishes better nonlinear behavior in concentric braced steel frames. Results show that some x-bracing diagonal configurations improve the seismic performance of CBF significantly and explicit consideration of lateral load bearing systems seems necessary.

Keywords: Bracing configuration, concentrically braced frame (CBF), Push over analyses, Response reduction factor.

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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: Sergio Pissanetzky

Abstract:

The ability of the brain to organize information and generate the functional structures we use to act, think and communicate, is a common and easily observable natural phenomenon. In object-oriented analysis, these structures are represented by objects. Objects have been extensively studied and documented, but the process that creates them is not understood. In this work, a new class of discrete, deterministic, dissipative, host-guest dynamical systems is introduced. The new systems have extraordinary self-organizing properties. They can host information representing other physical systems and generate the same functional structures as the brain does. A simple mathematical model is proposed. The new systems are easy to simulate by computer, and measurements needed to confirm the assumptions are abundant and readily available. Experimental results presented here confirm the findings. Applications are many, but among the most immediate are object-oriented engineering, image and voice recognition, search engines, and Neuroscience.

Keywords: AI, artificial intelligence, complex system, object oriented, OO, refactoring.

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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: H. Baazaoui Zghal, S. Faiz, H. Ben Ghezala

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Data mining is an extraordinarily demanding field referring to extraction of implicit knowledge and relationships, which are not explicitly stored in databases. A wide variety of methods of data mining have been introduced (classification, characterization, generalization...). Each one of these methods includes more than algorithm. A system of data mining implies different user categories,, which mean that the user-s behavior must be a component of the system. The problem at this level is to know which algorithm of which method to employ for an exploratory end, which one for a decisional end, and how can they collaborate and communicate. Agent paradigm presents a new way of conception and realizing of data mining system. The purpose is to combine different algorithms of data mining to prepare elements for decision-makers, benefiting from the possibilities offered by the multi-agent systems. In this paper the agent framework for data mining is introduced, and its overall architecture and functionality are presented. The validation is made on spatial data. Principal results will be presented.

Keywords: Databases, data mining, multi-agent, spatial datamart.

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Authors: S. Gupta, R. Chadha

Abstract:

Five crystal modifications of water insoluble artesunate were generated by recrystallizing it from various solvents with improved physicochemical properties. These generated crystal forms were characterized to select the most potent and soluble form. SEM of all the forms showed changes in external shape leading them to be different morphologically. DSC thermograms of Form III and Form V showed broad endotherm peaks at 83.04oC and 76.96oC prior to melting fusion of drug respectively. Calculated weight loss in TGA revealed that Form III and Form V are methanol and acetone solvates respectively. However, few additional peaks were appeared in XRPD pattern in these two solvate forms. All forms exhibit exothermic behavior in buffer and two solvates display maximum ease of molecular release from the lattice. Methanol and acetone solvates were found to be most soluble forms and exhibited higher antimalarial efficacy showing higher survival rate (83.3%) after 30 days.

Keywords: Artesunate, Crystal modifications, in vivo studies, Recrystallization.

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Authors: Rida B. Arieby, Hameed N. Hameed

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In this work, tensile tests on high density polyethylene have been carried out under various constant strain rate and strain rate jump tests. The dependency of the true stress and specially the variation of volume strain have been investigated, the volume strain due to the phenomena of damage was determined in real time during the tests by an optical extensometer called Videotraction. A modified constitutive equations, including strain rate and damage effects, are proposed, such a model is based on a non-equilibrium thermodynamic approach called (DNLR). The ability of the model to predict the complex nonlinear response of this polymer is examined by comparing the model simulation with the available experimental data, which demonstrate that this model can represent the deformation behavior of the polymer reasonably well.

Keywords: Strain rate jump tests, Volume Strain, High Density Polyethylene, Large strain, Thermodynamics approach.

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Authors: Osamah A. Alsayegh

Abstract:

This paper contributes to the literature by updating the analysis of the impact of the recent oil prices fall on the renewable energy (RE) industry and deployment. The research analysis uses the Renewable Energy Industrial Index (RENIXX), which tracks the world’s 30 largest publicly traded companies and oil prices daily data from January 2003 to March 2016. RENIXX represents RE industries developing solar, wind, geothermal, bioenergy, hydropower and fuel cells technologies. This paper tests the hypothesis that claims high oil prices encourage the substitution of alternate energy sources for conventional energy sources. Furthermore, it discusses RENIXX performance behavior with respect to the governments’ policies factor that investors should take into account. Moreover, the paper proposes a theoretical model that relates RE industry progress with oil prices and policies through the fuzzy logic system.

Keywords: Fuzzy logic, investment, policy, stock exchange index.

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Authors: Milorad Pavlovic, Sebastiano Trevisani, Antonella Cecchi

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In this paper, a procedure for the evaluation of seismic behavior of slender masonry structures (towers, bell towers, chimneys, minarets, etc.) is presented. The presented procedure is based on a full three-dimensional modal analyses and frequency measurements. As well-known, masonry is a composite material formed by bricks, or stone blocks, and mortar arranged more or less regularly and adopted for many centuries as structural material. Dynamic actions may represent the major risk of collapse of brickworks, and despite the progress achieved so far in science and mechanics; the assessment of their seismic performance remains a challenging task. Then, reliable physical and numerical models are worthy of recommendation. In this paper, attention is paid to the historical bell tower of the Basilica of Santa Maria Gloriosa dei Frari - usually called Frari - one of the greatest churches in Venice, Italy.

Keywords: Bell tower, FEM, masonry, modal analysis, non-destructive testing.

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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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Authors: Wei-Lun Hsu, Mon-Jyh Lin, Jyh-Ping Hsu

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The dissolution of spherical particles in liquids is analyzed dynamically. Here, we consider the case the dissolution of solute yields a solute-free solid phase in the outer portion of a particle. As dissolution proceeds, the interface between the undissolved solid phase and the solute-free solid phase moves towards the center of the particle. We assume that there exist two resistances for the diffusion of solute molecules: the resistance due to the solute-free portion of the particle and that due to a surface layer near solid-liquid interface. In general, the equation governing the dynamic behavior of dissolution needs to be solved numerically. However, analytical expressions for the temporal variation of the size of the undissoved portion of a particle and the variation of dissolution time can be obtained in some special cases. The present analysis takes the effect of variable bulk solute concentration on dissolution into account.

Keywords: dissolution of particles, surface layer, shrinking core model, dissolution time.

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