Search results for: team work.

Authors: Seyed Ali Sedigh Zyabari, A. Zarifkar

Abstract:

Single photon detectors have been fabricated NbN nano wire. These detectors are fabricated from high quality, ultra high vacuum sputtered NbN thin films on a sapphire substrate. In this work a typical schematic of the nanowire Single Photon Detector structure and then driving and measurement electronic circuit are shown. The response of superconducting nanowire single photon detectors during a photo detection event, is modeled by a special electrical circuits (two circuit). Finally, current through the wire is calculated by solving equations of models.

Keywords: NbN, nanowire meander, superconducting single photon detector, kinetic inductance.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1488

Authors: Said Laachir, Aziz Laaribi

Abstract:

The Helmholtz equation often arises in the study of physical problems involving partial differential equation. Many researchers have proposed numerous methods to find the analytic or approximate solutions for the proposed problems. In this work, the exact analytical solutions of the Helmholtz equation in spherical polar coordinates are presented using the Nikiforov-Uvarov (NU) method. It is found that the solution of the angular eigenfunction can be expressed by the associated-Legendre polynomial and radial eigenfunctions are obtained in terms of the Laguerre polynomials. The special case for k=0, which corresponds to the Laplace equation is also presented.

Keywords: Helmholtz equation, Nikiforov-Uvarov method, exact solutions, eigenfunctions.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2987

Authors: A. K. Pathak, K. Ojha

Abstract:

Methane is the second most important greenhouse gas (GHG) after carbon dioxide. Amount of methane emission from energy sector is increasing day by day with various activities. In present work, various sources of methane emission from upstream, middle stream and downstream of oil & gas sectors are identified and categorised as per IPCC-2006 guidelines. Data were collected from various oil & gas sector like (i) exploration & production of oil & gas (ii) supply through pipelines (iii) refinery throughput & production (iv) storage & transportation (v) usage. Methane emission factors for various categories were determined applying Tier-II and Tier-I approach using the collected data. Total methane emission from Indian Oil & Gas sectors was thus estimated for the year 1990 to 2007.

Keywords: Carbon credit, Climate change, Methane emission, Oil & Gas production

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2122

Authors: N.M. Anas, S.K.S. Yusoff, R. Mohamad

Abstract:

A modified Saleh-Valenzuela channel model has been adapted for Ultra Wideband (UWB) system. The suggested realistic channel is assessed by its distribution of fading amplitude and time of arrivals. Furthermore, the propagation characteristic has been distinct into four channel models, namely CM 1 to 4. Each are differentiate in terms of cluster arrival rates, rays arrival rate within each cluster and its respective constant decay rates. This paper described the multiband OFDM system performance simulates under these multipath conditions. Simulation work described in this paper is based on WiMedia ECMA-368 standard, which has been deployed for practical implementation of low cost and low power UWB devices.

Keywords: Log-Normal, Multiband OFDM, Saleh-Valenzuela

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1765

Authors: Boncho G. Bonev, Kliment N. Angelov, Emil S. Altimirski

Abstract:

In this paper, the link quality in SHF and EHF ranges are studied. In order to achieve high data rate higher frequencies must be used – centimeter waves (SHF), millimeter waves (EHF) or optical range. However, there are significant problem when a radio link work in that diapason – rain attenuation and attenuation in earth-s atmosphere. Based on statistical rain rates data for Bulgaria, the link availability can be determined, depending on the working frequency, the path length and the Power Budget of the link. For the calculations of rain attenuation and atmosphere-s attenuation the ITU recommendations are used.

Keywords: rain attenuation, atmospheric gaseous attenuation, link availability, link breaking probability

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2004

Authors: G. Spada, E. Gavini, P. Giunchedi

Abstract:

Aim of this work was to compare the efficacy of two loading methods of proteins onto polymeric nanocarriers: adsorption and encapsulation methods. Preliminary studies of protein loading were done using Bovine Serum Albumin (BSA) as model protein. Nanocarriers were prepared starting from polylactic co-glycolic acid (PLGA) polymer; production methods used are two different variants of emulsion evaporation method. Nanoparticles obtained were analyzed in terms of dimensions by Dynamic Light Scattering and Loading Efficiency of BSA by Bradford Assay. Loaded nanoparticles were then submitted to in-vitro protein dissolution test in order to study the effect of the delivery system on the release rate of the protein.

Keywords: Drug delivery, nanoparticles, PLGA, proteinadsorption, protein encapsulation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2492

Authors: Adilson M. Enes, Juliana A. Fracarolli, Inácio M. Dal Fabbro, Silvestre Rodrigues

Abstract:

This research work proposed a study of fruit bruise detection by means of a biospeckle method, selecting the papaya fruit (Carica papaya) as testing body. Papaya is recognized as a fruit of outstanding nutritional qualities, showing high vitamin A content, calcium, carbohydrates, exhibiting high popularity all over the world, considering consumption and acceptability. The commercialization of papaya faces special problems which are associated to bruise generation during harvesting, packing and transportation. Papaya is classified as climacteric fruit, permitting to be harvested before the maturation is completed. However, by one side bruise generation is partially controlled once the fruit flesh exhibits high mechanical firmness. By the other side, mechanical loads can set a future bruise at that maturation stage, when it can not be detected yet by conventional methods. Mechanical damages of fruit skin leave an entrance door to microorganisms and pathogens, which will cause severe losses of quality attributes. Traditional techniques of fruit quality inspection include total soluble solids determination, mechanical firmness tests, visual inspections, which would hardly meet required conditions for a fully automated process. However, the pertinent literature reveals a new method named biospeckle which is based on the laser reflectance and interference phenomenon. The laser biospeckle or dynamic speckle is quantified by means of the Moment of Inertia, named after its mechanical counterpart due to similarity between the defining formulae. Biospeckle techniques are able to quantify biological activities of living tissues, which has been applied to seed viability analysis, vegetable senescence and similar topics. Since the biospeckle techniques can monitor tissue physiology, it could also detect changes in the fruit caused by mechanical damages. The proposed technique holds non invasive character, being able to generate numerical results consistent with an adequate automation. The experimental tests associated to this research work included the selection of papaya fruit at different maturation stages which were submitted to artificial mechanical bruising tests. Damages were visually compared with the frequency maps yielded by the biospeckle technique. Results were considered in close agreement.

Keywords: Biospeckle, papaya, mechanical damages, vegetable bruising.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2550

Authors: Abdesh Toleubayev, Rinat Zhumatayev, Kulzhazira Toleubayeva

Abstract:

Mounds are one of the most valuable sources of information on various aspects of life, household skills, rituals and beliefs of the ancient peoples of Kazakhstan. Moreover, the objects associated with the cult of the burial of the dead are the most informative, and often the only source of knowledge about past eras. The present study is devoted to some results of the excavations carried out on the mound "Baygetobe" of Shilikti burial ground. The purpose of the work is associated with certain categories of grave goods and reading "Fine Text" of Shilikti graves, whose structure is the same for burials of nobles and ordinary graves. The safety of a royal burial mounds, the integrity and completeness of the source are of particular value for studying.

Keywords: Animal style, barrow, Baygetobe, dromos, Shilikty.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2428

Authors: Suparat Niwitpong

Abstract:

In this paper we proposed two new confidence intervals for the normal population mean with known coefficient of variation. This situation occurs normally in environment and agriculture experiments where the scientist knows the coefficient of variation of their experiments. We propose two new confidence intervals for this problem based on the recent work of Searls [5] and the new method proposed in this paper for the first time. We derive analytic expressions for the coverage probability and the expected length of each confidence interval. Monte Carlo simulation will be used to assess the performance of these intervals based on their expected lengths.

Keywords: confidence interval, coverage probability, expected length, known coefficient of variation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1633

Authors: Sh. Hamada, N. Burtebayev, A. Amar, N. Amangieldy

Abstract:

the aim of that work is to study the proton transfer phenomenon which takes place in the elastic scattering of 12C on 11B at energies near the coulomb barrier. This reaction was studied at four different energies 16, 18, 22, 24 MeV. The experimental data of the angular distribution at these energies were compared to the calculation prediction using the optical potential codes such as ECIS88 and SPIVAL. For the raising in the cross section at backward angles due to the transfer process we could use Distorted Wave Born Approximation (DWUCK5). Our analysis showed that SPIVAL code with l-dependent imaginary potential could be used effectively.

Keywords: Transfer reaction, DWBA, Elastic Scattering, Optical Potential Codes.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1365

Authors: Asia Majeed

Abstract:

This paper will investigate a form of learning mathematics by integrating technology in mathematics specifically for the university first-year calculus class to support students’ engagement in learning which influences students' conceptual and procedural understanding of the calculus content in a better way. The students with good grades in high school calculus generally struggle in first-year university calculus classes in learning mathematical analysis concepts. This problem has to be addressed. If this problem is not resolved, then most likely students with less ability to do mathematics might not able to complete their degrees. In this work, MATLAB is used to help students in learning and in improving calculus concepts.

Keywords: Calculus, first-year university students, teaching strategies, MATLAB.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 363

Authors: Dimitar Karastoyanov, Vladimir Monov

Abstract:

The paper is concerned with the technological process of renovation of shafts used in industrial manufacturing for extruding of sheet material. In the classical renovation technologies, a chrome based coating is applied to the working surface of the shaft in galvanic baths. The process, however, is known to be exclusively harmful due to the waste cyanide products. In this work, we present an advanced nanotechnology based on nonelectric chemical laying of a nickel coating with included nanoparticles. The technology is environmentally harmless and the new coating features an increased hardness and wear resistance. Results from experimental tests of the nanostructured nickel coating are presented and discussed.

Keywords: Materials processing, nanoparticles, nickel coating, shafts renovation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1852

Authors: Y. Alqaheem, A. Alomair, F. Altarkait, F. Alswaileh, Nusrat Tanoli

Abstract:

Helium market is continuously growing due to its essential uses in the electronic and healthcare sectors. Currently, helium is produced by cryogenic distillation but the process is uneconomical especially for low production volumes. On the other hand, polymeric membranes can provide a cost-effective solution for helium purification due to their low operating energy. However, the preparation of membranes involves the use of very toxic solvents such as chloroform. In this work, polyetherimide membranes were prepared using a less toxic solvent, n-methylpyrrolidone with a polymer-to-solvent ratio of 27 wt%. The developed membrane showed a superior helium permeability of 15.9 Barrer that surpassed the permeability of membranes made by chloroform.

Keywords: Helium separation, polyetherimide, dense membrane, gas permeability, solvent.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 795

Authors: Ahmed Soltan, Ahmed G. Radwan, Ahmed M. Soliman

Abstract:

This work aims to generalize the integer order Sallen-Key filters into the fractional-order domain. The analysis in the case of two different fractional-order elements introduced where the general transfer function becomes four terms which is unusual in the conventional case. In addition, the effect of the transfer function parameters on the filter poles and hence the stability is introduced and closed forms for the filter critical frequencies are driven. Finally, different examples for the fractional order Sallen-Key filter design are presented with circuit simulations using ADS where a great matching between the numerical and simulation results is obtained.

Keywords: Analog Filter, Low-Pass Filter, Fractance, Sallen-Key, Stability.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3122

Authors: Song Meng, Dianfu Ma, Yongwang Zhao, Jianxin Li

Abstract:

Cooperative visual modeling is more and more necessary in our complicated world. A collaborative environment which supports interactive operation and communication is required to increase work efficiency. We present a collaborative visual modeling framework which collaborative platform could be built on. On this platform, cooperation and communication is available for designers from different regions. This framework, which is different from other collaborative frameworks, contains a uniform message format, a message handling mechanism and other functions such as message pretreatment and Role-Communication-Token Access Control (RCTAC). We also show our implementation of this framework called Orchestra Designer, which support BPLE workflow modeling cooperatively online.

Keywords: colllaborative framework; visual modeling; message handling mechanism

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1542

Authors: E. Arsuaga Uriarte, F. Díaz Martín

Abstract:

The SOM has several beneficial features which make it a useful method for data mining. One of the most important features is the ability to preserve the topology in the projection. There are several measures that can be used to quantify the goodness of the map in order to obtain the optimal projection, including the average quantization error and many topological errors. Many researches have studied how the topology preservation should be measured. One option consists of using the topographic error which considers the ratio of data vectors for which the first and second best BMUs are not adjacent. In this work we present a study of the behaviour of the topographic error in different kinds of maps. We have found that this error devaluates the rectangular maps and we have studied the reasons why this happens. Finally, we suggest a new topological error to improve the deficiency of the topographic error.

Keywords: Map lattice, Self-Organizing Map, topographic error, topology preservation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2983

Authors: Luciana Abednego, Cecilia Nugraheni

Abstract:

There are many approaches proposed for solving Sudoku puzzles. One of them is by modelling the puzzles as block world problems. There have been three model for Sudoku solvers based on this approach. Each model expresses Sudoku solver as a parameterized multi agent systems. In this work, we propose a new model which is an improvement over the existing models. This paper presents the development of a Sudoku solver that implements all the proposed models. Some experiments have been conducted to determine the performance of each model.

Keywords: Sudoku puzzle, Sudoku solver, block world problem, parameterized multi agent systems.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2223

Authors: Ashot Navasardian, Mariam Vardanian, Vladik Vardanian

Abstract:

The photovoltaic and the semiconductor industries are in growth and it is necessary to supply a large amount of silicon to maintain this growth. Since silicon is still the best material for the manufacturing of solar cells and semiconductor components so the pure silicon like solar grade and semiconductor grade materials are demanded. There are two main routes for silicon production: metallurgical and chemical. In this article, we reviewed the electrotecnological installations and systems for semiconductor manufacturing. The main task is to design the installation which can produce SOG Silicon from river sand by one work unit.

Keywords: Metallurgical grade silicon, solar grade silicon, impurity, refining, plasma.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1191

Authors: C. I. L. Justino, A. C. Freitas, T. A. P. Rocha-Santos, A. C. Duarte

Abstract:

This work relates the development of an optical fiber (OF) sensor for the detection and quantification of single walled carbon nanotubes in aqueous solutions. The developed OF displays a compact design, it requires less expensive materials and equipment as well as low volume of sample (0.2 mL). This methodology was also validated by the comparison of its analytical performance with that of a standard methodology based on ultraviolet-visible spectroscopy. The developed OF sensor follows the general SDS calibration proposed for OF sensors as a more suitable calibration fitting compared with classical calibrations.

Keywords: Optical fiber sensor, single-walled carbon nanotubes, SDS calibration model, UV-Vis spectroscopy

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1691

Authors: H. Hosseini, B. V. Berdyshev, I. Iskopintsev

Abstract:

This paper presents a rheological model for producing shape-memory thermoplastic polymers. Shape-memory occurs as a result of internal rearrangement of the structural elements of a polymer. A non-linear viscoelastic model was developed that allows qualitative and quantitative prediction of the stress-strain behavior of shape-memory polymers during heating. This research was done to develop a technique to determine the maximum possible change in size of shape-memory products during heating. The rheological model used in this work was particularly suitable for defining process parameters and constructive parameters of the processing equipment.

Keywords: Elastic deformation, heating, shape-memory polymers, stress-strain behavior.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1758

Authors: C. Li, G. Coates, N. Johnson, M. McGuinness

Abstract:

In the UK, flooding is responsible for significant losses to the economy due to the impact on businesses, the vast majority of which are Small and Medium Enterprises (SMEs). Businesses of this nature tend to lack formal plans to aid their response to and recovery from disruptive events such as flooding. This paper reports on work on how an agent-based model (ABM) is being developed based on interview data gathered from SMEs at-risk of flooding and/or have direct experience of flooding. The ABM will enable simulations to be performed allowing investigations of different response strategies which SMEs may employ to lessen the impact of flooding, thus strengthening their resilience.

Keywords: ABM, Flood response, SMEs, Business continuity.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3029

Authors: Tahany W. Sadak

Abstract:

Presented work discusses research results concerning the effect of the heat treatment process. Thermal fatigue which expresses repeated heating and cooling processes affect the ductility or the brittleness of the material. In this research, 70 specimens of copper (1.5 mm thickness, 85 mm length, 32 mm width) are subjected to thermal fatigue at different conditions. Heating temperatures T_h are 100, 300 and 500 °C. Number of repeated cycles N is from 1 to 100. Heating time t_h =600 Sec, and Cooling time; t_C= 900 Sec.  Results are evaluated and then compared to each other and to that of specimens without subjected to thermal fatigue.

Keywords: Copper, hardness, heat treatment, thermal fatigue, thermal analysis.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1224

Authors: S. Brahmi, S. Aitouche, M. D. Mouss

Abstract:

Every modern company should measure the value of its intellectual capital and to report to complement the traditional annual balance sheets. The purpose of this work is to measure the intellectual capital in an Algerian company (or production system) using the Weightless Wealth Tool Kit (WWTK). The results of the measurement of intellectual capital are supplemented by traditional financial ratios. The measurement was applied to the National Company of Wells Services (ENSP) in Hassi Messaoud city, in the south of Algeria. We calculated the intellectual capital (intangible resources) of the ENSP to help the organization to better capitalize on its potential of workers and their know-how. The intangible value of the ENSP is evaluated at 16,936,173,345 DA in 2015.

Keywords: Financial valuation, intangible capital, intellectual capital, intellectual capital measurement.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1133

Authors: Christhu Raj, Rajeev Sukumaran

Abstract:

In this research article of modeling Underwater Wireless Sensor Network Simulators, we provide a comprehensive overview of the various currently available simulators used in UWSN modeling. In this work, we compare their working environment, software platform, simulation language, key features, limitations and corresponding applications. Based on extensive experimentation and performance analysis, we provide their efficiency for specific applications. We have also provided guidelines for developing protocols in different layers of the protocol stack, and finally these parameters are also compared and tabulated. This analysis is significant for researchers and designers to find the right simulator for their research activities.

Keywords: Underwater Wireless Sensor networks (UWSN), SUNSET, NS2, OPNET, WOSS, DESERT, RECORDS, Aqua- Sim, Aqua- Net Mate.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3095

Authors: Tahereh Naji, Mahsa Jassemi

Abstract:

In this investigation, the antibacterial effects of ethanolic and 7:3 isopropyl –hexane mixture extracts of Zingiber officinale were evaluated against three Gram positive bacteria, B. cereus, S.epidermidis, S. aureus and three Gram negative bacteria, E. coli, K.pneumonia and P.areuginosa. Utilizing paper disk diffusion and well methods in-vitro, MIC and MBC were determined by macrodilution. The results showed that ethanolic rhizome extract of ginger had significantly active than Isopropyl –hexan extract. Further work needs to be done in these extracts including fractionation to isolate active constituents and subsequent pharmacological evaluation.

Keywords: Antibacterial, Medicinal plant extract, Zingiberofficinale.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1610

Authors: N. Belkhir, A. Chorfa, D. Bouzid

Abstract:

In this work, grinding or microcutting tools in the form of pellets were manufactured using a bounded alumina abrasive grains. The bound used is a vitreous material containing quartz feldspars, kaolinite and a quantity of hematite. The pellets were used in glass grinding process to replace the free abrasive grains lapping process. The study of the elaborated pellets were done to define their effectiveness in the grinding process and to optimize the influence of the pellets elaboration parameters. The obtained results show the existence of an optimal combination of the pellets elaboration parameters for each glass grinding phase (coarse to fine grinding). The final roughness (rms) reached by the elaborated pellets on a BK7 glass surface was about 0.392 μm.

Keywords: Abrasive grain, glass, grinding, pellet.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1567

Authors: Sarra Senhadji, Amar Kateb, Hafida Belbachir

Abstract:

Data replication in data grid systems is one of the important solutions that improve availability, scalability, and fault tolerance. However, this technique can also bring some involved issues such as maintaining replica consistency. Moreover, as grid environment are very dynamic some nodes can be more uploaded than the others to become eventually a bottleneck. The main idea of our work is to propose a complementary solution between replica consistency maintenance and dynamic load balancing strategy to improve access performances under a simulated grid environment.

Keywords: Consistency, replication, data grid, load balancing.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2312

Authors: Yogesh Gupta, Ashish Saini, A.K. Saxena

Abstract:

Information retrieval has become an important field of study and research under computer science due to explosive growth of information available in the form of full text, hypertext, administrative text, directory, numeric or bibliographic text. The research work is going on various aspects of information retrieval systems so as to improve its efficiency and reliability. This paper presents a comprehensive study, which discusses not only emergence and evolution of information retrieval but also includes different information retrieval models and some important aspects such as document representation, similarity measure and query expansion.

Keywords: Information Retrieval, query expansion, similarity measure, query expansion, vector space model.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3319

Authors: Manish Kumar Thakur, Chiranjit Sarkar

Abstract:

Sedimentation of magnetorheological (MR) fluid affects its working. MR fluid is a smart fluid that has unique qualities such as quick responsiveness and easy controllability. It is used in the MR damper, MR brake, and MR clutch. In this work effect of sedimentation on torque transmission in the shear mode operated MR clutch is investigated. A test rig is developed to test the impact of sedimentation on torque transmission in the MR clutch. Torque transmission capability of MR clutch has been measured under two conditions to confirm the result of sedimentation. The first experiment is done just after filling and the other after one week. It has been observed that transmission torque is decreased after sedimentation. Hence sedimentation affects the working of the MR clutch.

Keywords: Clutch, magnetorheological fluid, sedimentation, torque.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 423

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 722