Search results for: Bernoulli sequence
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 532

Search results for: Bernoulli sequence

322 Convergence Analysis of a Prediction based Adaptive Equalizer for IIR Channels

Authors: Miloje S. Radenkovic, Tamal Bose

Abstract:

This paper presents the convergence analysis of a prediction based blind equalizer for IIR channels. Predictor parameters are estimated by using the recursive least squares algorithm. It is shown that the prediction error converges almost surely (a.s.) toward a scalar multiple of the unknown input symbol sequence. It is also proved that the convergence rate of the parameter estimation error is of the same order as that in the iterated logarithm law.

Keywords: Adaptive blind equalizer, Recursive leastsquares, Adaptive Filtering, Convergence analysis.

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321 Modeling and FOS Feedback Based Control of SISO Intelligent Structures with Embedded Shear Sensors and Actuators

Authors: T. C. Manjunath, B. Bandyopadhyay

Abstract:

Active vibration control is an important problem in structures. The objective of active vibration control is to reduce the vibrations of a system by automatic modification of the system-s structural response. In this paper, the modeling and design of a fast output sampling feedback controller for a smart flexible beam system embedded with shear sensors and actuators for SISO system using Timoshenko beam theory is proposed. FEM theory, Timoshenko beam theory and the state space techniques are used to model the aluminum cantilever beam. For the SISO case, the beam is divided into 5 finite elements and the control actuator is placed at finite element position 1, whereas the sensor is varied from position 2 to 5, i.e., from the nearby fixed end to the free end. Controllers are designed using FOS method and the performance of the designed FOS controller is evaluated for vibration control for 4 SISO models of the same plant. The effect of placing the sensor at different locations on the beam is observed and the performance of the controller is evaluated for vibration control. Some of the limitations of the Euler-Bernoulli theory such as the neglection of shear and axial displacement are being considered here, thus giving rise to an accurate beam model. Embedded shear sensors and actuators have been considered in this paper instead of the surface mounted sensors and actuators for vibration suppression because of lot of advantages. In controlling the vibration modes, the first three dominant modes of vibration of the system are considered.

Keywords: Smart structure, Timoshenko beam theory, Fast output sampling feedback control, Finite Element Method, State space model, SISO, Vibration control, LMI

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320 Spread Spectrum Code Estimation by Genetic Algorithm

Authors: V. R. Asghari, M. Ardebilipour

Abstract:

In the context of spectrum surveillance, a method to recover the code of spread spectrum signal is presented, whereas the receiver has no knowledge of the transmitter-s spreading sequence. The approach is based on a genetic algorithm (GA), which is forced to model the received signal. Genetic algorithms (GAs) are well known for their robustness in solving complex optimization problems. Experimental results show that the method provides a good estimation, even when the signal power is below the noise power.

Keywords: Code estimation, genetic algorithms, spread spectrum.

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319 Visualization of Searching and Sorting Algorithms

Authors: Bremananth R, Radhika.V, Thenmozhi.S

Abstract:

Sequences of execution of algorithms in an interactive manner using multimedia tools are employed in this paper. It helps to realize the concept of fundamentals of algorithms such as searching and sorting method in a simple manner. Visualization gains more attention than theoretical study and it is an easy way of learning process. We propose methods for finding runtime sequence of each algorithm in an interactive way and aims to overcome the drawbacks of the existing character systems. System illustrates each and every step clearly using text and animation. Comparisons of its time complexity have been carried out and results show that our approach provides better perceptive of algorithms.

Keywords: Algorithms, Searching, Sorting, Visualization.

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318 Nonlinear Finite Element Modeling of Deep Beam Resting on Linear and Nonlinear Random Soil

Authors: M. Seguini, D. Nedjar

Abstract:

An accuracy nonlinear analysis of a deep beam resting on elastic perfectly plastic soil is carried out in this study. In fact, a nonlinear finite element modeling for large deflection and moderate rotation of Euler-Bernoulli beam resting on linear and nonlinear random soil is investigated. The geometric nonlinear analysis of the beam is based on the theory of von Kàrmàn, where the Newton-Raphson incremental iteration method is implemented in a Matlab code to solve the nonlinear equation of the soil-beam interaction system. However, two analyses (deterministic and probabilistic) are proposed to verify the accuracy and the efficiency of the proposed model where the theory of the local average based on the Monte Carlo approach is used to analyze the effect of the spatial variability of the soil properties on the nonlinear beam response. The effect of six main parameters are investigated: the external load, the length of a beam, the coefficient of subgrade reaction of the soil, the Young’s modulus of the beam, the coefficient of variation and the correlation length of the soil’s coefficient of subgrade reaction. A comparison between the beam resting on linear and nonlinear soil models is presented for different beam’s length and external load. Numerical results have been obtained for the combination of the geometric nonlinearity of beam and material nonlinearity of random soil. This comparison highlighted the need of including the material nonlinearity and spatial variability of the soil in the geometric nonlinear analysis, when the beam undergoes large deflections.

Keywords: Finite element method, geometric nonlinearity, material nonlinearity, soil-structure interaction, spatial variability.

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317 Semi-Blind Two-Dimensional Code Acquisition in CDMA Communications

Authors: Rui Wu, Tapani Ristaniemi

Abstract:

In this paper, we propose a new algorithm for joint time-delay and direction-of-arrival (DOA) estimation, here called two-dimensional code acquisition, in an asynchronous directsequence code-division multiple-access (DS-CDMA) array system. This algorithm depends on eigenvector-eigenvalue decomposition of sample correlation matrix, and requires to know desired user-s training sequence. The performance of the algorithm is analyzed both analytically and numerically in uncorrelated and coherent multipath environment. Numerical examples show that the algorithm is robust with unknown number of coherent signals.

Keywords: Two-Dimensional Code Acquisition, EV-t, DSCDMA

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316 CFD Modeling of Air Stream Pressure Drop inside Combustion Air Duct of Coal-Fired Power Plant with and without Airfoil

Authors: Pakawhat Khumkhreung, Yottana Khunatorn

Abstract:

The flow pattern inside rectangular intake air duct of 300 MW lignite coal-fired power plant is investigated in order to analyze and reduce overall inlet system pressure drop. The system consists of the 45-degree inlet elbow, the flow instrument, the 90-degree mitered elbow and fans, respectively. The energy loss in each section can be determined by Bernoulli’s equation and ASHRAE standard table. Hence, computational fluid dynamics (CFD) is used in this study based on Navier-Stroke equation and the standard k-epsilon turbulence modeling. Input boundary condition is 175 kg/s mass flow rate inside the 11-m2 cross sectional duct. According to the inlet air flow rate, the Reynolds number of airstream is 2.7x106 (based on the hydraulic duct diameter), thus the flow behavior is turbulence. The numerical results are validated with the real operation data. It is found that the numerical result agrees well with the operating data, and dominant loss occurs at the flow rate measurement device. Normally, the air flow rate is measured by the airfoil and it gets high pressure drop inside the duct. To overcome this problem, the airfoil is planned to be replaced with the other type measuring instrument, such as the average pitot tube which generates low pressure drop of airstream. The numerical result in case of average pitot tube shows that the pressure drop inside the inlet airstream duct is decreased significantly. It should be noted that the energy consumption of inlet air system is reduced too.

Keywords: Airfoil, average pitot tube, combustion air, CFD, pressure drop, rectangular duct.

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315 Knowledge Based Chords Manipulation in MES

Authors: V. Hepsiba Mabel, K. Alagarsamy, Justus S.

Abstract:

Chord formation in western music notations is an intelligent art form which is learnt over the years by a musician to acquire it. Still it is a question of creativity that brings the perfect chord sequence that matches music score. This work focuses on the process of forming chords using a custom-designed knowledgebase (KB) of Music Expert System. An optimal Chord-Set for a given music score is arrived by using the chord-pool in the KB and the finding the chord match using Jusic Distance (JD). Conceptual Graph based knowledge representation model is followed for knowledge storage and retrieval in the knowledgebase.

Keywords: Knowledge, Music, Representation, Knowledgebase, Chord-Set.

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314 Using the Schunt Active Power Filter for Compensation of the Distorted and Umbalanced Power System Voltage

Authors: I. Habi, M. Bouguerra, D. Ouahdi, H. Meglouli

Abstract:

In this paper, we apply the PQ theory with shunt active power filter in an unbalanced and distorted power system voltage to compensate the perturbations generated by non linear load. The power factor is also improved in the current source. The PLL system is used to extract the fundamental component of the even sequence under conditions mentioned of the power system voltage.

Keywords: Converter, power filter, harmonies, non-linear load, pq theory, PLL, unbalanced voltages, distorted voltages.

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313 Analytical Modeling of Globular Protein-Ferritin in α-Helical Conformation: A White Noise Functional Approach

Authors: Vernie C. Convicto, Henry P. Aringa, Wilson I. Barredo

Abstract:

This study presents a conformational model of the helical structures of globular protein particularly ferritin in the framework of white noise path integral formulation by using Associated Legendre functions, Bessel and convolution of Bessel and trigonometric functions as modulating functions. The model incorporates chirality features of proteins and their helix-turn-helix sequence structural motif.

Keywords: Globular protein, modulating function, white noise, winding probability.

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312 On the Construction of m-Sequences via Primitive Polynomials with a Fast Identification Method

Authors: Abhijit Mitra

Abstract:

The paper provides an in-depth tutorial of mathematical construction of maximal length sequences (m-sequences) via primitive polynomials and how to map the same when implemented in shift registers. It is equally important to check whether a polynomial is primitive or not so as to get proper m-sequences. A fast method to identify primitive polynomials over binary fields is proposed where the complexity is considerably less in comparison with the standard procedures for the same purpose.

Keywords: Finite field, irreducible polynomial, primitive polynomial, maximal length sequence, additive shift register, multiplicative shift register.

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311 Distance Estimation for Radar Systems Using DS-UWB Signals

Authors: Youngpo Lee, Seokho Yoon

Abstract:

In this paper, we propose a distance estimation scheme for radar systems using direct sequence ultra wideband (DS-UWB) signals. The proposed distance estimation scheme averages out the noise by accumulating the correlator outputs of the radar, and thus, helps the radar to employ a short-length DS-UWB signal reducing the correlation processing time. Numerical results confirm that the proposed distance estimation scheme provides a better estimation performance and a reduced correlation processing time compared with those of the conventional DS-UWB radars.

Keywords: Radar, DS-UWB, distance estimation, correlation accumulation.

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310 Signal Reconstruction Using Cepstrum of Higher Order Statistics

Authors: Adnan Al-Smadi, Mahmoud Smadi

Abstract:

This paper presents an algorithm for reconstructing phase and magnitude responses of the impulse response when only the output data are available. The system is driven by a zero-mean independent identically distributed (i.i.d) non-Gaussian sequence that is not observed. The additive noise is assumed to be Gaussian. This is an important and essential problem in many practical applications of various science and engineering areas such as biomedical, seismic, and speech processing signals. The method is based on evaluating the bicepstrum of the third-order statistics of the observed output data. Simulations results are presented that demonstrate the performance of this method.

Keywords: Cepstrum, bicepstrum, third order statistics

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309 Enhancement of Shape Description and Representation by Slope

Authors: Ali Salem Bin Samma, Rosalina Abdul Salam

Abstract:

Representation and description of object shapes by the slopes of their contours or borders are proposed. The idea is to capture the essence of the features that make it easier for a shape to be stored, transmitted, compared and recognized. These features must be independent of translation, rotation and scaling of the shape. A approach is proposed to obtain high performance, efficiency and to merge the boundaries into sequence of straight line segments with the fewest possible segments. Evaluation on the performance of the proposed method is based on its comparison with established method of object shape description.

Keywords: Shape description, Shape representation and Slope.

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308 Novel Method for Elliptic Curve Multi-Scalar Multiplication

Authors: Raveen R. Goundar, Ken-ichi Shiota, Masahiko Toyonaga

Abstract:

The major building block of most elliptic curve cryptosystems are computation of multi-scalar multiplication. This paper proposes a novel algorithm for simultaneous multi-scalar multiplication, that is by employing addition chains. The previously known methods utilizes double-and-add algorithm with binary representations. In order to accomplish our purpose, an efficient empirical method for finding addition chains for multi-exponents has been proposed.

Keywords: elliptic curve cryptosystems, multi-scalar multiplication, addition chains, Fibonacci sequence.

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307 A Learning Agent for Knowledge Extraction from an Active Semantic Network

Authors: Simon Thiel, Stavros Dalakakis, Dieter Roller

Abstract:

This paper outlines the development of a learning retrieval agent. Task of this agent is to extract knowledge of the Active Semantic Network in respect to user-requests. Based on a reinforcement learning approach, the agent learns to interpret the user-s intention. Especially, the learning algorithm focuses on the retrieval of complex long distant relations. Increasing its learnt knowledge with every request-result-evaluation sequence, the agent enhances his capability in finding the intended information.

Keywords: Reinforcement learning, learning retrieval agent, search in semantic networks.

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306 Shot Detection Using Modified Dugad Model

Authors: Lenka Krulikovská, Jaroslav Polec

Abstract:

In this paper we present a modification to existed model of threshold for shot cut detection, which is able to adapt itself to the sequence statistics and operate in real time, because it use for calculation only previously evaluated frames. The efficiency of proposed modified adaptive threshold scheme was verified through extensive test experiment with several similarity metrics and achieved results were compared to the results reached by the original model. According to results proposed threshold scheme reached higher accuracy than existed original model.

Keywords: Abrupt cut, shot cut detection, adaptive threshold.

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305 Development of Requirements Analysis Tool for Medical Autonomy in Long-Duration Space Exploration Missions

Authors: Lara Dutil-Fafard, Caroline Rhéaume, Patrick Archambault, Daniel Lafond, Neal W. Pollock

Abstract:

Improving resources for medical autonomy of astronauts in prolonged space missions, such as a Mars mission, requires not only technology development, but also decision-making support systems. The Advanced Crew Medical System - Medical Condition Requirements study, funded by the Canadian Space Agency, aimed to create knowledge content and a scenario-based query capability to support medical autonomy of astronauts. The key objective of this study was to create a prototype tool for identifying medical infrastructure requirements in terms of medical knowledge, skills and materials. A multicriteria decision-making method was used to prioritize the highest risk medical events anticipated in a long-term space mission. Starting with those medical conditions, event sequence diagrams (ESDs) were created in the form of decision trees where the entry point is the diagnosis and the end points are the predicted outcomes (full recovery, partial recovery, or death/severe incapacitation). The ESD formalism was adapted to characterize and compare possible outcomes of medical conditions as a function of available medical knowledge, skills, and supplies in a given mission scenario. An extensive literature review was performed and summarized in a medical condition database. A PostgreSQL relational database was created to allow query-based evaluation of health outcome metrics with different medical infrastructure scenarios. Critical decision points, skill and medical supply requirements, and probable health outcomes were compared across chosen scenarios. The three medical conditions with the highest risk rank were acute coronary syndrome, sepsis, and stroke. Our efforts demonstrate the utility of this approach and provide insight into the effort required to develop appropriate content for the range of medical conditions that may arise.

Keywords: Decision support system, event sequence diagram, exploration mission, medical autonomy, scenario-based queries, space medicine.

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304 Solution of Nonlinear Second-Order Pantograph Equations via Differential Transformation Method

Authors: Nemat Abazari, Reza Abazari

Abstract:

In this work, we successfully extended one-dimensional differential transform method (DTM), by presenting and proving some theorems, to solving nonlinear high-order multi-pantograph equations. This technique provides a sequence of functions which converges to the exact solution of the problem. Some examples are given to demonstrate the validity and applicability of the present method and a comparison is made with existing results.

Keywords: Nonlinear multi-pantograph equation, delay differential equation, differential transformation method, proportional delay conditions, closed form solution.

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303 Stability and Bifurcation Analysis of a Discrete Gompertz Model with Time Delay

Authors: Yingguo Li

Abstract:

In this paper, we consider a discrete Gompertz model with time delay. Firstly, the stability of the equilibrium of the system is investigated by analyzing the characteristic equation. By choosing the time delay as a bifurcation parameter, we prove that Neimark- Sacker bifurcations occur when the delay passes a sequence of critical values. The direction and stability of the Neimark-Sacker are determined by using normal forms and centre manifold theory. Finally, some numerical simulations are given to verify the theoretical analysis.

Keywords: Gompertz system, Neimark-Sacker bifurcation, stability, time delay.

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302 Data Preprocessing for Supervised Leaning

Authors: S. B. Kotsiantis, D. Kanellopoulos, P. E. Pintelas

Abstract:

Many factors affect the success of Machine Learning (ML) on a given task. The representation and quality of the instance data is first and foremost. If there is much irrelevant and redundant information present or noisy and unreliable data, then knowledge discovery during the training phase is more difficult. It is well known that data preparation and filtering steps take considerable amount of processing time in ML problems. Data pre-processing includes data cleaning, normalization, transformation, feature extraction and selection, etc. The product of data pre-processing is the final training set. It would be nice if a single sequence of data pre-processing algorithms had the best performance for each data set but this is not happened. Thus, we present the most well know algorithms for each step of data pre-processing so that one achieves the best performance for their data set.

Keywords: Data mining, feature selection, data cleaning.

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301 Lung Nodule Detection in CT Scans

Authors: M. Antonelli, G. Frosini, B. Lazzerini, F. Marcelloni

Abstract:

In this paper we describe a computer-aided diagnosis (CAD) system for automated detection of pulmonary nodules in computed-tomography (CT) images. After extracting the pulmonary parenchyma using a combination of image processing techniques, a region growing method is applied to detect nodules based on 3D geometric features. We applied the CAD system to CT scans collected in a screening program for lung cancer detection. Each scan consists of a sequence of about 300 slices stored in DICOM (Digital Imaging and Communications in Medicine) format. All malignant nodules were detected and a low false-positive detection rate was achieved.

Keywords: computer assisted diagnosis, medical imagesegmentation, shape recognition.

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300 Combined Simulated Annealing and Genetic Algorithm to Solve Optimization Problems

Authors: Younis R. Elhaddad

Abstract:

Combinatorial optimization problems arise in many scientific and practical applications. Therefore many researchers try to find or improve different methods to solve these problems with high quality results and in less time. Genetic Algorithm (GA) and Simulated Annealing (SA) have been used to solve optimization problems. Both GA and SA search a solution space throughout a sequence of iterative states. However, there are also significant differences between them. The GA mechanism is parallel on a set of solutions and exchanges information using the crossover operation. SA works on a single solution at a time. In this work SA and GA are combined using new technique in order to overcome the disadvantages' of both algorithms.

Keywords: Genetic Algorithm, Optimization problems, Simulated Annealing, Traveling Salesman Problem

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299 AGV Guidance System: An Application of Simple Active Contour for Visual Tracking

Authors: M.Asif, M.R.Arshad, P.A.Wilson

Abstract:

In this paper, a simple active contour based visual tracking algorithm is presented for outdoor AGV application which is currently under development at the USM robotic research group (URRG) lab. The presented algorithm is computationally low cost and able to track road boundaries in an image sequence and can easily be implemented on available low cost hardware. The proposed algorithm used an active shape modeling using the B-spline deformable template and recursive curve fitting method to track the current orientation of the road.

Keywords: Active contour, B-spline, recursive curve fitting.

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298 Towards End-To-End Disease Prediction from Raw Metagenomic Data

Authors: Maxence Queyrel, Edi Prifti, Alexandre Templier, Jean-Daniel Zucker

Abstract:

Analysis of the human microbiome using metagenomic sequencing data has demonstrated high ability in discriminating various human diseases. Raw metagenomic sequencing data require multiple complex and computationally heavy bioinformatics steps prior to data analysis. Such data contain millions of short sequences read from the fragmented DNA sequences and stored as fastq files. Conventional processing pipelines consist in multiple steps including quality control, filtering, alignment of sequences against genomic catalogs (genes, species, taxonomic levels, functional pathways, etc.). These pipelines are complex to use, time consuming and rely on a large number of parameters that often provide variability and impact the estimation of the microbiome elements. Training Deep Neural Networks directly from raw sequencing data is a promising approach to bypass some of the challenges associated with mainstream bioinformatics pipelines. Most of these methods use the concept of word and sentence embeddings that create a meaningful and numerical representation of DNA sequences, while extracting features and reducing the dimensionality of the data. In this paper we present an end-to-end approach that classifies patients into disease groups directly from raw metagenomic reads: metagenome2vec. This approach is composed of four steps (i) generating a vocabulary of k-mers and learning their numerical embeddings; (ii) learning DNA sequence (read) embeddings; (iii) identifying the genome from which the sequence is most likely to come and (iv) training a multiple instance learning classifier which predicts the phenotype based on the vector representation of the raw data. An attention mechanism is applied in the network so that the model can be interpreted, assigning a weight to the influence of the prediction for each genome. Using two public real-life data-sets as well a simulated one, we demonstrated that this original approach reaches high performance, comparable with the state-of-the-art methods applied directly on processed data though mainstream bioinformatics workflows. These results are encouraging for this proof of concept work. We believe that with further dedication, the DNN models have the potential to surpass mainstream bioinformatics workflows in disease classification tasks.

Keywords: Metagenomics, phenotype prediction, deep learning, embeddings, multiple instance learning.

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297 Payment for Pain: Differences between Hypothetical and Real Preferences

Authors: J. Trarbach, S. Schosser, B. Vogt

Abstract:

Decision-makers tend to prefer the first alternative over subsequent alternatives which is called the primacy effect. To reliably measure this effect, we conducted an experiment with real consequences for preference statements. Therefore, we elicit preferences of subjects using a rating scale, i.e. hypothetical preferences, and willingness to pay, i.e. real preferences, for two sequences of pain. Within these sequences, both overall intensity and duration of pain are identical. Hence, a rational decision-maker should be indifferent, whereas the primacy effect predicts a stronger preference for the first sequence. What we see is a primacy effect only for hypothetical preferences. This effect vanishes for real preferences.

Keywords: Decision making, primacy effect, real incentives, willingness to pay.

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296 Soccer Video Edition Using a Multimodal Annotation

Authors: Fendri Emna, Ben-Abdallah Hanêne, Ben-Hamadou Abdelmajid

Abstract:

In this paper, we present an approach for soccer video edition using a multimodal annotation. We propose to associate with each video sequence of a soccer match a textual document to be used for further exploitation like search, browsing and abstract edition. The textual document contains video meta data, match meta data, and match data. This document, generated automatically while the video is analyzed, segmented and classified, can be enriched semi automatically according to the user type and/or a specialized recommendation system.

Keywords: XML, Multimodal Annotation, recommendation system.

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295 Comparison of Multi-User Detectors of DS-CDMA System

Authors: Kavita Khairnar, Shikha Nema

Abstract:

DS-CDMA system is well known wireless technology. This system suffers from MAI (Multiple Access Interference) caused by Direct Sequence users. Multi-User Detection schemes were introduced to detect the users- data in presence of MAI. This paper focuses on linear multi-user detection schemes used for data demodulation. Simulation results depict the performance of three detectors viz-conventional detector, Decorrelating detector and Subspace MMSE (Minimum Mean Square Error) detector. It is seen that the performance of these detectors depends on the number of paths and the length of Gold code used.

Keywords: Cross Correlation Matrix, MAI, Multi-UserDetection, Multipath Effect.

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294 Fixed Point Theorems for Set Valued Mappings in Partially Ordered Metric Spaces

Authors: Ismat Beg, Asma Rashid Butt

Abstract:

Let (X,) be a partially ordered set and d be a metric on X such that (X, d) is a complete metric space. Assume that X satisfies; if a non-decreasing sequence xn → x in X, then xn  x, for all n. Let F be a set valued mapping from X into X with nonempty closed bounded values satisfying; (i) there exists κ ∈ (0, 1) with D(F(x), F(y)) ≤ κd(x, y), for all x  y, (ii) if d(x, y) < ε < 1 for some y ∈ F(x) then x  y, (iii) there exists x0 ∈ X, and some x1 ∈ F(x0) with x0  x1 such that d(x0, x1) < 1. It is shown that F has a fixed point. Several consequences are also obtained.

Keywords: Fixed point, partially ordered set, metric space, set valued mapping.

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293 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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