Search results for: finite difference scheme
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3558

Search results for: finite difference scheme

1788 The Effect of Four-Week Resistance Exercise along with Milk Consumption on NT-proBNP and Plasma Troponin I

Authors: Rostam Abdi, Ahmad Abdi, Zahra Vahedi Langrodi

Abstract:

The aim of this study is to investigate four-week resistance exercise and milk supplement on NT-proBNP and plasma troponin I of male students. Concerning the methodology of the study, 21 senior high school students of Ardebil city were selected. The selected subjects were randomly shared in three groups of control, exercise- water and exercise- milk. The exercise program includes resistance exercise for a big muscle group. The subjects of control group rested during the study and did not participate in any training. The subjects of exercise- water experimental group immediately received 400 cc water after exercise and exercise- milk group immediately received 400 cc low fat milk. Control-water groups consumed the same amount of water. 48 hours before and after the last exercise session, the blood sample of the subjects were taken for measuring the variables. NT-proBNP and Troponin I concentrations were measured by ELISA. For data analysis, one-way variance analysis test, correlated t-test and Bonferroni post hoc test were used. The significant difference of p ≤ 0.05 was accepted. Resistance training along with milk consumption leads to increase of plasma NT-proBNP, however; this increase has not reached the significant level. Furthermore, meaningful increase was observed in plasma NT–proBNP in exercise group between pretest and posttest values. Furthermore, no meaningful difference was observed between groups in terms of Troponin I after milk consumption. It seems that endurance exercises lead to change in the structure of heart muscle and is along with an increase of NT-proBNP. Furthermore, there is the possibility that milk consumption can lead to release of heart troponin I. The mechanism through which protein supplements have been put on heart troponin I is unknown and requires more research.

Keywords: Resistance exercise, milk, NT-proBNP, Troponin I.

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1787 Secure Proxy Signature Based on Factoring and Discrete Logarithm

Authors: H. El-Kamchouchi, Heba Gaber, Fatma Ahmed, Dalia H. El-Kamchouchi

Abstract:

A digital signature is an electronic signature form used by an original signer to sign a specific document. When the original signer is not in his office or when he/she travels outside, he/she delegates his signing capability to a proxy signer and then the proxy signer generates a signing message on behalf of the original signer. The two parties must be able to authenticate one another and agree on a secret encryption key, in order to communicate securely over an unreliable public network. Authenticated key agreement protocols have an important role in building a secure communications network between the two parties. In this paper, we present a secure proxy signature scheme over an efficient and secure authenticated key agreement protocol based on factoring and discrete logarithm problem.

Keywords: Discrete logarithm, factoring, proxy signature, key agreement.

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1786 The Giant Component in a Random Subgraph of a Weak Expander

Authors: Yilun Shang

Abstract:

In this paper, we investigate the appearance of the giant component in random subgraphs G(p) of a given large finite graph family Gn = (Vn, En) in which each edge is present independently with probability p. We show that if the graph Gn satisfies a weak isoperimetric inequality and has bounded degree, then the probability p under which G(p) has a giant component of linear order with some constant probability is bounded away from zero and one. In addition, we prove the probability of abnormally large order of the giant component decays exponentially. When a contact graph is modeled as Gn, our result is of special interest in the study of the spread of infectious diseases or the identification of community in various social networks.

Keywords: subgraph, expander, random graph, giant component, percolation.

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1785 Computer-aided Sequence Planning of Shearing Operations in Progressive Dies

Authors: Alan C. Lin, Dean K. Sheu

Abstract:

This paper aims to study the methodology of building the knowledge of planning adequate punches in order to complete the task of strip layout for shearing processes, using progressive dies. The proposed methodology uses die design rules and characteristics of different types of punches to classify them into five groups: prior use (the punches must be used first), posterior use (must be used last), compatible use (may be used together), sequential use (certain punches must precede some others) and simultaneous use (must be used together). With these five groups of punches, the searching space of feasible designs will be greatly reduced, and superimposition becomes a more effective method of punch layout. The superimposition scheme will generate many feasible solutions, an evaluation function based on number of stages, moment balancing and strip stability is developed for helping designers to find better solutions.

Keywords: Manufacturing systems, advances in metal forming, computer-aided design, progressive die.

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1784 CFD Simulation of Fixed Bed Reactor in Fischer-Tropsch Synthesis of GTL Technology

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

Abstract:

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

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

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1783 FEM Investigation of Induction Heating System for Pipe Brazing

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

Abstract:

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

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

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1782 A Signal Driven Adaptive Resolution Short-Time Fourier Transform

Authors: Saeed Mian Qaisar, Laurent Fesquet, Marc Renaudin

Abstract:

The frequency contents of the non-stationary signals vary with time. For proper characterization of such signals, a smart time-frequency representation is necessary. Classically, the STFT (short-time Fourier transform) is employed for this purpose. Its limitation is the fixed timefrequency resolution. To overcome this drawback an enhanced STFT version is devised. It is based on the signal driven sampling scheme, which is named as the cross-level sampling. It can adapt the sampling frequency and the window function (length plus shape) by following the input signal local variations. This adaptation results into the proposed technique appealing features, which are the adaptive time-frequency resolution and the computational efficiency.

Keywords: Level Crossing Sampling, Activity Selection, Adaptive Resolution Analysis, Computational Complexity.

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1781 Numerical Study for Structural Design of Composite Rotor with Crack Initiation

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

Abstract:

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

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

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1780 Numerical Investigation on Damage Evolution of Piles inside Liquefied Soil Foundation - Dynamic-Loading Experiments -

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

Abstract:

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

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

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1779 Heat and Mass Transfer of an Oscillating Flow in a Porous Channel with Chemical Reaction

Authors: Z. Neffah, H. Kahalerras

Abstract:

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

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

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1778 Bridgeless Boost Power Factor Correction Rectifier with Hold-Up Time Extension Circuit

Authors: Chih-Chiang Hua, Yi-Hsiung Fang, Yuan-Jhen Siao

Abstract:

A bridgeless boost (BLB) power factor correction (PFC) rectifier with hold-up time extension circuit is proposed in this paper. A full bridge rectifier is widely used in the front end of the ac/dc converter. Since the shortcomings of the full bridge rectifier, the bridgeless rectifier is developed. A BLB rectifier topology is utilized with the hold-up time extension circuit. Unlike the traditional hold-up time extension circuit, the proposed extension scheme uses fewer active switches to achieve a longer hold-up time. Simulation results are presented to verify the converter performance.

Keywords: Bridgeless boost, boost converter, power factor correction, hold-up time.

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1777 An Innovative Approach to the Formulation of Connection Admission Control Problem

Authors: Carlo Bruni, Francesco Delli Priscoli, Giorgio Koch, Ilaria Marchetti

Abstract:

This paper proposes an innovative approach for the Connection Admission Control (CAC) problem. Starting from an abstract network modelling, the CAC problem is formulated in a technology independent fashion allowing the proposed concepts to be applied to any wireless and wired domain. The proposed CAC is decoupled from the other Resource Management procedures, but cooperates with them in order to guarantee the desired QoS requirements. Moreover, it is based on suitable performance measurements which, by using proper predictors, allow to forecast the domain dynamics in the next future. Finally, the proposed CAC control scheme is based on a feedback loop aiming at maximizing a suitable performance index accounting for the domain throughput, whilst respecting a set of constraints accounting for the QoS requirements.

Keywords: Network Management, Quality of Service (QoS) requirements, Optimal Control.

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1776 The Direct Updating of Damping and Gyroscopic Matrices using Incomplete Complex Test Data

Authors: Jiashang Jiang, Yongxin Yuan

Abstract:

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

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

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1775 An Efficient Feature Extraction Algorithm for the Recognition of Handwritten Arabic Digits

Authors: Ahmad T. Al-Taani

Abstract:

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

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

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1774 A Hybrid GMM/SVM System for Text Independent Speaker Identification

Authors: Rafik Djemili, Mouldi Bedda, Hocine Bourouba

Abstract:

This paper proposes a novel approach that combines statistical models and support vector machines. A hybrid scheme which appropriately incorporates the advantages of both the generative and discriminant model paradigms is described and evaluated. Support vector machines (SVMs) are trained to divide the whole speakers' space into small subsets of speakers within a hierarchical tree structure. During testing a speech token is assigned to its corresponding group and evaluation using gaussian mixture models (GMMs) is then processed. Experimental results show that the proposed method can significantly improve the performance of text independent speaker identification task. We report improvements of up to 50% reduction in identification error rate compared to the baseline statistical model.

Keywords: Speaker identification, Gaussian mixture model (GMM), support vector machine (SVM), hybrid GMM/SVM.

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1773 Landscape Data Transformation: Categorical Descriptions to Numerical Descriptors

Authors: Dennis A. Apuan

Abstract:

Categorical data based on description of the agricultural landscape imposed some mathematical and analytical limitations. This problem however can be overcome by data transformation through coding scheme and the use of non-parametric multivariate approach. The present study describes data transformation from qualitative to numerical descriptors. In a collection of 103 random soil samples over a 60 hectare field, categorical data were obtained from the following variables: levels of nitrogen, phosphorus, potassium, pH, hue, chroma, value and data on topography, vegetation type, and the presence of rocks. Categorical data were coded, and Spearman-s rho correlation was then calculated using PAST software ver. 1.78 in which Principal Component Analysis was based. Results revealed successful data transformation, generating 1030 quantitative descriptors. Visualization based on the new set of descriptors showed clear differences among sites, and amount of variation was successfully measured. Possible applications of data transformation are discussed.

Keywords: data transformation, numerical descriptors, principalcomponent analysis

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1772 Thermal Analysis of a Sliding Electric Contact System Using Finite Element Method

Authors: Adrian T. Pleșca

Abstract:

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

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

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1771 Natural Convection of Water-Based CuO Nanofluids in a Cylindrical Enclosure

Authors: Baha Tulu Tanju, Kamil Kahveci

Abstract:

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

Keywords: CuO, enclosure, nanofluid, natural convection

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1770 Lamb Waves in Plates Subjected to Uniaxial Stresses

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

Abstract:

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

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

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1769 Gravitational Search Algorithm (GSA) Optimized SSSC Based Facts Controller to Improve Power System Oscillation Stability

Authors: Gayadhar Panda, P. K. Rautraya

Abstract:

Damping of inter-area electromechanical oscillations is one of the major challenges to the electric power system operators. This paper presents Gravitational Search Algorithm (GSA) for tuning Static Synchronous Series Compensator (SSSC) based damping controller to improve power system oscillation stability. In the proposed algorithm, the searcher agents are a collection of masses which interact with each other based on the Newtonian gravity and the laws of motion. The effectiveness of the scheme in damping power system oscillations during system faults at different loading conditions is demonstrated through time-domain simulation.

Keywords: FACTS, Damping controller design, Gravitational search algorithm (GSA), Power system oscillations, Single-machine infinite Bus power system, SSSC.

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1768 A Study on the Heading of Spur Gears: Numerical Analysis and Experiments

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

Abstract:

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

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

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1767 Improvement of Gregory's formula using Particle Swarm Optimization

Authors: N. Khelil. L. Djerou , A. Zerarka, M. Batouche

Abstract:

Consider the Gregory integration (G) formula with end corrections where h Δ is the forward difference operator with step size h. In this study we prove that can be optimized by minimizing some of the coefficient k a in the remainder term by particle swarm optimization. Experimental tests prove that can be rendered a powerful formula for library use.

Keywords: Numerical integration, Gregory Formula, Particle Swarm optimization.

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1766 Performance Analysis of M-Ary Pulse Position Modulation in Multihop Multiple Input Multiple Output-Free Space Optical System over Uncorrelated Gamma-Gamma Atmospheric Turbulence Channels

Authors: Hechmi Saidi, Noureddine Hamdi

Abstract:

The performance of Decode and Forward (DF) multihop Free Space Optical ( FSO) scheme deploying Multiple Input Multiple Output (MIMO) configuration under Gamma-Gamma (GG) statistical distribution, that adopts M-ary Pulse Position Modulation (MPPM) coding, is investigated. We have extracted exact and estimated values of Symbol-Error Rates (SERs) respectively. A closed form formula related to the Probability Density Function (PDF) is expressed for our designed system. Thanks to the use of DF multihop MIMO FSO configuration and MPPM signaling, atmospheric turbulence is combatted; hence the transmitted signal quality is improved.

Keywords: FSO, MIMO, MIMO, multihop, DF, SER, GG channel.

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1765 Efficient Implementation of Serial and Parallel Support Vector Machine Training with a Multi-Parameter Kernel for Large-Scale Data Mining

Authors: Tatjana Eitrich, Bruno Lang

Abstract:

This work deals with aspects of support vector learning for large-scale data mining tasks. Based on a decomposition algorithm that can be run in serial and parallel mode we introduce a data transformation that allows for the usage of an expensive generalized kernel without additional costs. In order to speed up the decomposition algorithm we analyze the problem of working set selection for large data sets and analyze the influence of the working set sizes onto the scalability of the parallel decomposition scheme. Our modifications and settings lead to improvement of support vector learning performance and thus allow using extensive parameter search methods to optimize classification accuracy.

Keywords: Support Vector Machines, Shared Memory Parallel Computing, Large Data

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1764 Fixture Layout Optimization for Large Metal Sheets Using Genetic Algorithm

Authors: Zeshan Ahmad, Matteo Zoppi, Rezia Molfino

Abstract:

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

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

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1763 Numerical Simulations of Shear Driven Square and Triangular Cavity by Using Lattice Boltzmann Scheme

Authors: A. M. Fudhail, N. A. C. Sidik, M. Z. M. Rody, H. M. Zahir, M.T. Musthafah

Abstract:

In this paper, fluid flow patterns of steady incompressible flow inside shear driven cavity are studied. The numerical simulations are conducted by using lattice Boltzmann method (LBM) for different Reynolds numbers. In order to simulate the flow, derivation of macroscopic hydrodynamics equations from the continuous Boltzmann equation need to be performed. Then, the numerical results of shear-driven flow inside square and triangular cavity are compared with results found in literature review. Present study found that flow patterns are affected by the geometry of the cavity and the Reynolds numbers used.

Keywords: Lattice Boltzmann method, shear driven cavity, square cavity, triangular cavity.

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1762 Numerical Simulation of the Flow Field around a 30° Inclined Flat Plate

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

Abstract:

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

Keywords: CFD, lift, drag, flat plate

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1761 Study on Energy Absorption Characteristic of Cab Frame with FEM

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

Abstract:

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

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

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1760 Effect of Treadmill Exercise on Fluid Intelligence in Early Adults: Electroencephalogram Study

Authors: Ladda Leungratanamart, Seree Chadcham

Abstract:

Fluid intelligence declines along with age, but it can be developed. For this reason, increasing fluid intelligence in young adults can be possible. This study examined the effects of a two-month treadmill exercise program on fluid intelligence. The researcher designed a treadmill exercise program to promote cardiorespiratory fitness. Thirty-eight healthy voluntary students from the Boromarajonani College of Nursing, Chon Buri were assigned randomly to an exercise group (n=18) and a control group (n=20). The experiment consisted of three sessions: The baseline session consisted of measuring the VO2max, electroencephalogram and behavioral response during performed the Raven Progressive Matrices (RPM) test, a measure of fluid intelligence. For the exercise session, an experimental group exercises using treadmill training at 60 % to 80 % maximum heart rate for 30 mins, three times per week, whereas the control group did not exercise. For the following two sessions, each participant was measured the same as baseline testing. The data were analyzed using the t-test to examine whether there is significant difference between the means of the two groups. The results showed that the mean VO2 max in the experimental group were significantly more than the control group (p<.05), suggesting a two-month treadmill exercise program can improve fluid intelligence. When comparing the behavioral data, it was found that experimental group performed RPM test more accurately and faster than the control group. Neuroelectric data indicated a significant increase in percentages of alpha band ERD (%ERD) at P3 and Pz compared to the pre-exercise condition and the control group. These data suggest that a two-month treadmill exercise program can contribute to the development of cardiorespiratory fitness which influences an increase fluid intelligence. Exercise involved in cortical activation in difference brain areas.

Keywords: Treadmill exercise, fluid intelligence, raven progressive matrices test, %ERD of upper Alpha band.

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1759 Constraints on IRS Control: An Alternative Approach to Tax Gap Analysis

Authors: J. T. Manhire

Abstract:

A tax authority wants to take actions it knows will foster the greatest degree of voluntary taxpayer compliance to reduce the “tax gap.” This paper suggests that even if a tax authority could attain a state of complete knowledge, there are constraints on whether and to what extent such actions would result in reducing the macro-level tax gap. These limits are not merely a consequence of finite agency resources. They are inherent in the system itself. To show that this is one possible interpretation of the tax gap data, the paper formulates known results in a different way by analyzing tax compliance as a population with a single covariate. This leads to a standard use of the logistic map to analyze the dynamics of non-compliance growth or decay over a sequence of periods. This formulation gives the same results as the tax gap studies performed over the past fifty years in the U.S. given the published margins of error. Limitations and recommendations for future work are discussed, along with some implications for tax policy.

Keywords: Tax law, tax compliance, tax gap, income tax.

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