Search results for: computation fluid dynamics.

Authors: Zdravka Aljinović, Branka Marasović, Blanka Škrabić

Abstract:

The paper provides a discussion of the most relevant aspects of yield curve modeling. Two classes of models are considered: stochastic and parsimonious function based, through the approaches developed by Vasicek (1977) and Nelson and Siegel (1987). Yield curve estimates for Croatia are presented and their dynamics analyzed and finally, a comparative analysis of models is conducted.

Keywords: the term structure of interest rates, Vasicek model, Nelson-Siegel model, Croatian Government market.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1501

Authors: Brigita Altenbaher

Abstract:

The friction between two metal surfaces results in a high frequency noise (squealing) which also occurs during the braking of wagons with rail brakes in the process of shunting at a marshalling yard with a hump. At that point the noise level may exceed 130dB, which is extremely unpleasant for workers and inhabitants. In our research we developed a new composite material which does not change braking properties, is capable of taking extremely high pressure loads, reduces noise and is environmentally friendly. The noise reduction results had been very good and had shown a decrease of the high frequency noise almost completely (by 99%) at its source. With our technology we had also reduced general noise by more than 30dBA.

Keywords: Composite heavily fluid compound, hump yard, noise reduction, rail brakes.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2257

Authors: K. Fraňa, M. Müller

Abstract:

A presentation of the design of the Organic Rankine cycle (ORC) with heat regeneration and superheating processes is a subject of this paper. The maximum temperature level in the ORC is considered to be 110°C and the maximum pressure varies up to 2.5MPa. The selection process of the appropriate working fluids, thermal design and calculation of the cycle and its components are described. With respect to the safety, toxicity, flammability, price and thermal cycle efficiency, the working fluid selected is R134a. As a particular example, the thermal design of the condenser used for the ORC engine with a theoretical thermal power of 179 kW was introduced. The minimal heat transfer area for a completed condensation was determined to be approximately 520m². 

Keywords: Organic Rankine Cycle, thermal efficiency, working fluids.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4059

Authors: Joanna Sooknanan, Donna Comissiong

Abstract:

We propose a phenomenological model for the process of polymer desorption. In so doing, we omit the usual theoretical approach of incorporating a fictitious viscoelastic stress term into the flux equation. As a result, we obtain a model that captures the essence of the phenomenon of trapping skinning, while preserving the integrity of the experimentally verified Fickian law for diffusion. An appropriate asymptotic analysis is carried out, and a parameter is introduced to represent the speed of the desorption front. Numerical simulations are performed to illustrate the desorption dynamics of the model. Recommendations are made for future modifications of the model, and provisions are made for the inclusion of experimentally determined frontal speeds.

Keywords: Phenomenological Model, Polymer, Desorption, Trapping Skinning

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1293

Authors: Nanjiang Chen

Abstract:

In the backdrop of expanding urban landscapes, accurately assessing spatial openness is critical. Traditional visibility analysis methods grapple with discretization errors and inefficiencies, creating a gap in truly capturing the human experience of space. Addressing these gaps, this paper presents a continuous visibility algorithm, providing a potentially valuable approach to measuring urban spaces from a human - centric perspective. This study presents a methodological breakthrough by applying this algorithm to urban visibility analysis. Unlike conventional approaches, this technique allows for a continuous range of visibility assessment, closely mirroring human visual perception. By eliminating the need for predefined subdivisions in ray casting, it offers a more accurate and efficient tool for urban planners and architects. The proposed algorithm not only reduces computational errors but also demonstrates faster processing capabilities, validated through a case study in Beijing's urban setting. Its key distinction lies in its potential to benefit a broad spectrum of stakeholders, ranging from urban developers to public policymakers, aiding in the creation of urban spaces that prioritize visual openness and quality of life. This advancement in urban analysis methods could lead to more inclusive, comfortable, and well-integrated urban environments, enhancing the spatial experience for communities worldwide.

Keywords: Visual openness, spatial continuity, ray-tracing algorithms, urban computation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 33

Authors: M. Bouinoun, M. Bouhadef

Abstract:

The present study is concerned with the problem of determining the shape of the free surface flow in a hydraulic channel which has an uneven bottom. For the mathematical formulation of the problem, the fluid of the two-dimensional irrotational steady flow in water is assumed inviscid and incompressible. The solutions of the nonlinear problem are obtained by using the usual conformal mapping theory and Hilbert’s technique. An experimental study, for comparing the obtained results, has been conducted in a hydraulic channel (subcritical regime and supercritical regime). 

Keywords: Free-surface flow, experiments, numerical method, uneven bottom, supercritical regime, subcritical regime.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1690

Authors: Ali Mchirgui, Nejib Hidouri, Mourad Magherbi, Ammar Ben Brahim

Abstract:

The paper provides a numerical investigation of the entropy generation analysis due to natural convection in an inclined square porous cavity. The coupled equations of mass, momentum, energy and species conservation are solved using the Control Volume Finite-Element Method. Effect of medium permeability and inclination angle on entropy generation is analysed. It was found that according to the Darcy number and the porous thermal Raleigh number values, the entropy generation could be mainly due to heat transfer or to fluid friction irreversibility and that entropy generation reaches extremum values for specific inclination angles.

Keywords: Porous media, entropy generation, convection, numerical method.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2608

Authors: Antonio Di Leva, Roberto Berchi, Gianpiero Pescarmona, Michele Sonnessa

Abstract:

The aim of a biological model is to understand the integrated structure and behavior of complex biological systems as a function of the underlying molecular networks to achieve simulation and forecast of their operation. Although several approaches have been introduced to take into account structural and environment related features, relatively little attention has been given to represent the behavior of biological systems. The Abstract Biological Process (ABP) model illustrated in this paper is an object-oriented model based on UML (the standard object-oriented language). Its main objective is to bring into focus the functional aspects of the biological system under analysis.

Keywords: Biological processes, system dynamics, systemmodeling, UML.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1640

Authors: Mounira RouaÐùnia, Noureddine Doghmane

Abstract:

In this paper we consider the problem of change detection and non stationary signals tracking. Using parametric estimation of signals based on least square lattice adaptive filters we consider for change detection statistical parametric methods using likelihood ratio and hypothesis tests. In order to track signals dynamics, we introduce a compensation procedure in the adaptive estimation. This will improve the adaptive estimation performances and fasten it-s convergence after changes detection.

Keywords: Change detection, Hypothesis test, likelihood ratioleast square lattice adaptive filters.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1634

Authors: J. Florescu, T. Vinay, L. Wang

Abstract:

A fault detection and identification (FDI) technique is presented to create a fault tolerant control system (FTC). The fault detection is achieved by monitoring the position of the light source using an array of light sensors. When a decision is made about the presence of a fault an identification process is initiated to locate the faulty component and reconfigure the controller signals. The signals provided by the sensors are predictable; therefore the existence of a fault is easily identified. Identification of the faulty sensor is based on the dynamics of the frame. The technique is not restricted to a particular type of controllers and the results show consistency.

Keywords: algorithm, detection and diagnostic, fault-tolerantcontrol, fault detection and identification.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1408

Authors: A. Abdedou, K. Bouhadef

Abstract:

The present study is an analysis of the forced convection heat transfer in porous channel with an oriented jet at the inlet with uniform velocity and temperature distributions. The upper wall is insulated when the bottom one is kept at constant temperature higher than that of the fluid at the entrance. The dynamic field is analysed by the Brinkman-Forchheimer extended Darcy model and the thermal field is traduced by the energy one equation model. The numerical solution of the governing equations is obtained by using the finite volume method. The results mainly concern the effect of Reynolds number, jet angle and thermal conductivity ratio on the flow structure and local and average Nusselt numbers evolutions.

Keywords: Forced convection, oriented confined jet, porous media.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2002

Authors: An-Shik Yang, Chih-Yung Wen, Chiang-Ho Cheng, Yu-Hsuan Juan

Abstract:

The objective of this study is to conduct computational fluid dynamic (CFD) simulations for evaluating the cooling efficacy from vegetation implanted in a public park in the Taipei, Taiwan. To probe the impacts of park renewal by means of adding three pavilions and supplementary green areas on urban microclimates, the simulated results have revealed that the park having a higher percentage of green coverage ratio (GCR) tended to experience a better cooling effect. These findings can be used to explore the effects of different greening modifications on urban environments for achieving an effective thermal comfort in urban public spaces.

Keywords: CFD simulations, green coverage ratio, urban heat island, urban public park.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2832

Authors: Hazem M. El-Bakry, Ahmed Atwan

Abstract:

Computer networks are essential part in computerbased information systems. The performance of these networks has a great influence on the whole information system. Measuring the usability criteria and customers satisfaction on small computer network is very important. In this article, an effective approach for measuring the usability of business network in an information system is introduced. The usability process for networking provides us with a flexible and a cost-effective way to assess the usability of a network and its products. In addition, the proposed approach can be used to certify network product usability late in the development cycle. Furthermore, it can be used to help in developing usable interfaces very early in the cycle and to give a way to measure, track, and improve usability. Moreover, a new approach for fast information processing over computer networks is presented. The entire data are collected together in a long vector and then tested as a one input pattern. Proposed fast time delay neural networks (FTDNNs) use cross correlation in the frequency domain between the tested data and the input weights of neural networks. It is proved mathematically and practically that the number of computation steps required for the presented time delay neural networks is less than that needed by conventional time delay neural networks (CTDNNs). Simulation results using MATLAB confirm the theoretical computations.

Keywords: Usability Criteria, Computer Networks, Fast Information Processing, Cross Correlation, Frequency Domain.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2035

Authors: Nicolò Vaiana, Giorgio Serino

Abstract:

In this paper, an advanced Nonlinear Exponential Model (NEM), able to simulate the uniaxial dynamic behavior of seismic isolators having a continuously decreasing tangent stiffness with increasing displacement in the relatively large displacements range and a hardening or softening behavior at large displacements, is presented. The mathematical model is validated by comparing the experimental force-displacement hysteresis loops obtained during cyclic tests, conducted on a helical wire rope isolator and a recycled rubber-fiber reinforced bearing, with those predicted analytically. Good agreement between the experimental and simulated results shows that the proposed model can be an effective numerical tool to predict the force-displacement relationship of seismic isolation devices within the large displacements range. Compared to the widely used Bouc-Wen model, unable to simulate the response of seismic isolators at large displacements, the proposed one allows to avoid the numerical solution of a first order nonlinear ordinary differential equation for each time step of a nonlinear time history analysis, thus reducing the computation effort. Furthermore, the proposed model can simulate the smooth transition of the hysteresis loops from small to large displacements by adopting only one set of five parameters determined from the experimental hysteresis loops having the largest amplitude.

Keywords: Base isolation, hardening behavior, nonlinear exponential model, seismic isolators, softening behavior.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 888

Authors: V. Bezlepkin, A. Frolov, L. Lebedev, E. Kharchenko

Abstract:

Iodine radionuclides in accident releases under severe accident conditions at NPP with VVER are the most radiationimportant with a view to population dose generation at the beginning of the accident. To decrease radiation consequences of severe accidents the technical solutions for severe accidents management have been proposed in MIR.1200 project, with consideration of the measures for suppression of volatile iodine forms generation in the containment. Behavior dynamics of different iodine forms in the containment under severe accident conditions has been analyzed for the purpose of these technical solutions justification.

Keywords: Iodine radionuclides, VVER, severe accident.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1886

Authors: Patrick Cummings, Laura Cassani, Deirdre Kelliher

Abstract:

In this paper we present findings from a research effort to apply a hybrid collaborative-context approach for a system focused on Marine Corps civil affairs data collection, aggregation, and analysis called the Marine Civil Information Management System (MARCIMS). The goal of this effort is to provide operators with information to make sense of the interconnectedness of entities and relationships in their area of operation and discover existing data to support civil military operations. Our approach to build a recommendation engine was designed to overcome several technical challenges, including 1) ensuring models were robust to the relatively small amount of data collected by the Marine Corps civil affairs community; 2) finding methods to recommend novel data for which there are no interactions captured; and 3) overcoming confirmation bias by ensuring content was recommended that was relevant for the mission despite being obscure or less well known. We solve this by implementing a combination of collective matrix factorization (CMF) and graph-based random walks to provide recommendations to civil military operations users. We also present a method to resolve the challenge of computation complexity inherent from highly connected nodes through a precomputed process.

Keywords: Recommendation engine, collaborative filtering, context based recommendation, graph analysis, coverage, civil affairs operations, Marine Corps.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 389

Authors: Aicha Rima Cheniti, Hatem Besbes, Joseph Haggege, Christophe Sintes

Abstract:

In this paper, we consider a drift flux mixture model of the blood flow. The mixture consists of gas phase which is carbon dioxide and liquid phase which is an aqueous carbon dioxide solution. This model was used to determine the distributions of the mixture velocity, the mixture pressure, and the carbon dioxide pressure. These theoretical data are used to determine a measurement method of mean gas pressure through the determination of radial velocity distribution. This method can be applicable in experimental domain.

Keywords: Mean carbon dioxide pressure, mean mixture pressure, mixture velocity, radial velocity.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1248

Authors: Jing S. Bai, Li Y. Zou, Tao Wang, Kun Liu, Wen B. Huang, Jin H. Liu, Ping Li, Duo W. Tan, CangL. Liu

Abstract:

We studied the evolution of elliptic heavy SF6 gas cylinder surrounded by air when accelerated by a planar Mach 1.25 shock. A multiple dynamics imaging technology has been used to obtain one image of the experimental initial conditions and five images of the time evolution of elliptic cylinder. We compared the width and height of the circular and two kinds of elliptic gas cylinders, and analyzed the vortex strength of the elliptic ones. Simulations are in very good agreement with the experiments, but due to the different initial gas cylinder shapes, a certain difference of the initial density peak and distribution exists between the circular and elliptic gas cylinders, and the latter initial state is more sensitive and more inenarrable.

Keywords: About four key words or phrases in alphabeticalorder, separated by commas.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1514

Authors: Konstantinos C. Giotopoulos, Christos E. Alexakos, Grigorios N. Beligiannis, Spiridon D.Likothanassis

Abstract:

In this contribution an innovative platform is being presented that integrates intelligent agents and evolutionary computation techniques in legacy e-learning environments. It introduces the design and development of a scalable and interoperable integration platform supporting: I) various assessment agents for e-learning environments, II) a specific resource retrieval agent for the provision of additional information from Internet sources matching the needs and profile of the specific user and III) a genetic algorithm designed to extract efficient information (classifying rules) based on the students- answering input data. The agents are implemented in order to provide intelligent assessment services based on computational intelligence techniques such as Bayesian Networks and Genetic Algorithms. The proposed Genetic Algorithm (GA) is used in order to extract efficient information (classifying rules) based on the students- answering input data. The idea of using a GA in order to fulfil this difficult task came from the fact that GAs have been widely used in applications including classification of unknown data. The utilization of new and emerging technologies like web services allows integrating the provided services to any web based legacy e-learning environment.

Keywords: Bayesian Networks, Computational Intelligencetechniques, E-learning legacy systems, Service Oriented Integration, Intelligent Agents, Genetic Algorithms.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1744

Authors: A. Heidarinasab, V. Moghaddam Nansa

Abstract:

This paper deals with rheological behavior of tomato paste from the view point of time independent properties inclusive of processing variables such as sample temperature which influence on rheological properties as well as breaking temperature and concentration which beside the rheological properties, influence on the quality of final product. With this aim 10 tomato paste samples at various concentrations (17-25%) and breaking temperatures (65- 85 C o ) have been produced. The experimental results showed tomato paste behaves as a non-Newtonian semi-fluid which follows power law model that consistency coefficient (K) is supposed function of breaking temperature, concentration and sample temperature with consideration to superimpose function.

Keywords: Breaking temperature, Concentration, Power law, Rheology, Time independent.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3392

Authors: R. Amornmaneekul, S. Chadsuthi, D. Triampo, W. Triampo

Abstract:

We apply a particle tracking technique to track the motion of individual pathogenic Leptospira. We observe and capture images of motile Leptospira by means of CCD and darkfield microscope. Image processing, statistical theories and simulations are used for data analysis. Based on trajectory patterns, mean square displacement, and power spectral density characteristics, we found that the motion modes are most likely to be directed motion mode (70%) and the rest are either normal diffusion or unidentified mode. Our findings may support the fact that why leptospires are very well efficient toward targeting internal tissues as a result of increase in virulence factor.

Keywords: Leptospirosis, spirochetes, patterns, motion.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1570

Authors: Hongbin Gu, Dongsu Wu, Hui Liu

Abstract:

A novel low-cost flight simulator with the development goals cost effectiveness and high performance has been realized for meeting the huge pilot training needs of airlines. The simulator consists of an aircraft dynamics model, a sophisticated designed low-profile electrical driven motion system with a subsided cabin, a mixed reality based semi-virtual cockpit system, a control loading system and some other subsystems. It shows its advantages over traditional flight simulator by its features achieved with open architecture, software solutions and low-cost hardware.

Keywords: Flight simulator, mixed reality, motion system, control loading system.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2940

Authors: M. Vijaya Kini, R. S. Pai, D. Srikanth Rao, Satish Shenoy B, R. Pai

Abstract:

The stability characteristics of water lubricated journal bearings having three axial grooves are obtained theoretically. In this lubricant (water) is fed under pressure from one end of the bearing, through the 3-axial grooves (groove angles may vary). These bearings can use the process fluid as the lubricant, as in the case of feed water pumps. The Reynolds equation is solved numerically by the finite difference method satisfying the boundary conditions. The stiffness and damping coefficient for various bearing number and eccentricity ratios, assuming linear pressure drop along the groove, shows that smaller groove angles better results.

Keywords: 3-axial groove, dynamic characteristics, groovelocation, water lubricated bearings.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2131

Authors: H. R. Goshayeshi, M. Mansori, M. Ahmady, M. Khaloyi

Abstract:

This paper presents the result of an experimental investigation regarding the use of Fe2O3 nanoparticles added to kerosene as a working fluid, under magnetic field for Copper Oscillating Heat pipe with inclination angle of 0°(horizontal), 15°, 30°,45°, 60°,75° and 90° (vertical). The following were examined; measure the temperature distribution and heat transfer rate on Oscillating Heat Pipe (OHP), with magnetic field under different angles. Results showed that the addition of Fe2O3 nanoparticles under magnetic field improved thermal performance of OHP especially in 75°.

Keywords: Copper oscillating heat pipe, Fe2O3, magnetic field, inclination angles.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2172

Authors: Fatma Khaled, Khaoula Hidouri, Bechir Chaouachi

Abstract:

Desalination using solar energy coupled with membrane techniques such as vacuum membrane distillation (VMD) is considered as an interesting alternative for the production of pure water. During this work, a developed model of a polytetrafluoroethylene (PTFE) hollow fiber membrane module of a VMD unit of seawater was carried out. This simulation leads to establishing a comparison between the effects of two different equations of the vaporization latent heat on the membrane surface temperature and on the unit productivity. Besides, in order to study the effect of putting membrane modules in series on the outlet fluid temperature and on the productivity of the process, a simulation was executed.

Keywords: Vacuum membrane distillation, membrane module, membrane temperature, productivity.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 609

Authors: Vai Kuong Sin

Abstract:

Non-isothermal stagnation-point flow with consideration of thermal radiation is studied numerically. A set of partial differential equations that governing the fluid flow and energy is converted into a set of ordinary differential equations which is solved by Runge-Kutta method with shooting algorithm. Dimensionless wall temperature gradient and temperature boundary layer thickness for different combinaton of values of Prandtl number Pr and radiation parameter NR are presented graphically. Analyses of results show that the presence of thermal radiation in the stagnation-point flow is to increase the temperature boundary layer thickness and decrease the dimensionless wall temperature gradient.

Keywords: Stagnation-point flow, Similarity solution, Thermal radiation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1535

Authors: Youngjae Jin, Daeshik Kim

Abstract:

This paper describes a cycle accurate simulation results of weight values learned by an auto-encoder behavior model in terms of pre-route simulation. Given the results we visualized the first layer representations with natural images. Many common deep learning threads have focused on learning high-level abstraction of unlabeled raw data by unsupervised feature learning. However, in the process of handling such a huge amount of data, the learning method’s computation complexity and time limited advanced research. These limitations came from the fact these algorithms were computed by using only single core CPUs. For this reason, parallel-based hardware, FPGAs, was seen as a possible solution to overcome these limitations. We adopted and simulated the ready-made auto-encoder to design a behavior model in VerilogHDL before designing hardware. With the auto-encoder behavior model pre-route simulation, we obtained the cycle accurate results of the parameter of each hidden layer by using MODELSIM. The cycle accurate results are very important factor in designing a parallel-based digital hardware. Finally this paper shows an appropriate operation of behavior model based pre-route simulation. Moreover, we visualized learning latent representations of the first hidden layer with Kyoto natural image dataset.

Keywords: Auto-encoder, Behavior model simulation, Digital hardware design, Pre-route simulation, Unsupervised feature learning.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2690

Authors: Le Zhao, Alain Nogaret

Abstract:

We have built universal central pattern generator (CPG) hardware by interconnecting Hodgkin-Huxley neurons with reciprocally inhibitory synapses. We investigate the dynamics of neuron oscillations as a function of the time delay between current steps applied to individual neurons. We demonstrate stimulus dependent switching between spiking polyrhythms and map the phase portraits of the neuron oscillations to reveal the basins of attraction of the system. We experimentally study the dependence of the attraction basins on the network parameters: The neuron response time and the strength of inhibitory connections.

Keywords: Central pattern generator, winnerless competition principle.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1751

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.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 736

Authors: M. Margarida Costa, Jorge Simão

Abstract:

The minimal condition for symmetry breaking in morphogenesis of cellular population was investigated using cellular automata based on reaction-diffusion dynamics. In particular, the study looked for the possibility of the emergence of branching structures due to mechanical interactions. The model used two types of cells an external gradient. The results showed that the external gradient influenced movement of cell type-I, also revealed that clusters formed by cells type-II worked as barrier to movement of cells type-I.

Keywords: Morphogenesis, branching structures, symmetrybreaking.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1244