Search results for: Penalty finite elements
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2535

Search results for: Penalty finite elements

2445 Mechanism of Damping in Welded Structures using Finite Element Approach

Authors: B. Singh, B. K. Nanda

Abstract:

The characterization and modeling of the dynamic behavior of many built-up structures under vibration conditions is still a subject of current research. The present study emphasizes the theoretical investigation of slip damping in layered and jointed welded cantilever structures using finite element approach. Application of finite element method in damping analysis is relatively recent, as such, some problems particularly slip damping analysis has not received enough attention. To validate the finite element model developed, experiments have been conducted on a number of mild steel specimens under different initial conditions of vibration. Finite element model developed affirms that the damping capacity of such structures is influenced by a number of vital parameters such as; pressure distribution, kinematic coefficient of friction and micro-slip at the interfaces, amplitude, frequency of vibration, length and thickness of the specimen. Finite element model developed can be utilized effectively in the design of machine tools, automobiles, aerodynamic and space structures, frames and machine members for enhancing their damping capacity.

Keywords: Amplitude, finite element method, slip damping, tack welding.

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2444 Reducing the Imbalance Penalty through Artificial Intelligence Methods Geothermal Production Forecasting: A Case Study for Turkey

Authors: H. Anıl, G. Kar

Abstract:

In addition to being rich in renewable energy resources, Turkey is one of the countries that promise potential in geothermal energy production with its high installed power, cheapness, and sustainability. Increasing imbalance penalties become an economic burden for organizations, since the geothermal generation plants cannot maintain the balance of supply and demand due to the inadequacy of the production forecasts given in the day-ahead market. A better production forecast reduces the imbalance penalties of market participants and provides a better imbalance in the day ahead market. In this study, using machine learning, deep learning and time series methods, the total generation of the power plants belonging to Zorlu Doğal Electricity Generation, which has a high installed capacity in terms of geothermal, was predicted for the first one-week and first two-weeks of March, then the imbalance penalties were calculated with these estimates and compared with the real values. These modeling operations were carried out on two datasets, the basic dataset and the dataset created by extracting new features from this dataset with the feature engineering method. According to the results, Support Vector Regression from traditional machine learning models outperformed other models and exhibited the best performance. In addition, the estimation results in the feature engineering dataset showed lower error rates than the basic dataset. It has been concluded that the estimated imbalance penalty calculated for the selected organization is lower than the actual imbalance penalty, optimum and profitable accounts.

Keywords: Machine learning, deep learning, time series models, feature engineering, geothermal energy production forecasting.

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2443 Globally Convergent Edge-preserving Reconstruction with Contour-line Smoothing

Authors: Marc C. Robini, Pierre-Jean Viverge, Yuemin Zhu, Jianhua Luo

Abstract:

The standard approach to image reconstruction is to stabilize the problem by including an edge-preserving roughness penalty in addition to faithfulness to the data. However, this methodology produces noisy object boundaries and creates a staircase effect. The existing attempts to favor the formation of smooth contour lines take the edge field explicitly into account; they either are computationally expensive or produce disappointing results. In this paper, we propose to incorporate the smoothness of the edge field in an implicit way by means of an additional penalty term defined in the wavelet domain. We also derive an efficient half-quadratic algorithm to solve the resulting optimization problem, including the case when the data fidelity term is non-quadratic and the cost function is nonconvex. Numerical experiments show that our technique preserves edge sharpness while smoothing contour lines; it produces visually pleasing reconstructions which are quantitatively better than those obtained without wavelet-domain constraints.

Keywords:

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2442 Elliptic Divisibility Sequences over Finite Fields

Authors: Betül Gezer, Ahmet Tekcan, Osman Bizim

Abstract:

In this work, we study elliptic divisibility sequences over finite fields. Morgan Ward in [14], [15] gave arithmetic theory of elliptic divisibility sequences and formulas for elliptic divisibility sequences with rank two over finite field Fp. We study elliptic divisibility sequences with rank three, four and five over a finite field Fp, where p > 3 is a prime and give general terms of these sequences and then we determine elliptic and singular curves associated with these sequences.

Keywords: Elliptic divisibility sequences, singular elliptic divisibilitysequences, elliptic curves, singular curves.

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2441 Parametric Characterization of Load Capacity of Infinitely Wide Parabolic Slider Bearing with Couple Stress Fluids

Authors: Oladeinde Mobolaji Humphrey, Akpobi John

Abstract:

A mathematical model for the hydrodynamic lubrication of parabolic slider bearings with couple stress lubricants is presented. A numerical solution for the mathematical model using finite element scheme is obtained using three nodes isoparametric quadratic elements. Stiffness integrals obtained from the weak form of the governing equations were solved using Gauss Quadrature to obtain a finite number of stiffness matrices. The global system of equations was obtained for the bearing and solved using Gauss Seidel iterative scheme. The converged pressure solution was used to obtain the load capacity of the bearing. Parametric studies were carried out and it was shown that the effect of couple stresses and profile parameter are to increase the load carrying capacity of the parabolic slider bearing. Numerical experiments reveal that the magnitude of the profile parameter at which maximum load is obtained increases with decrease in couple stress parameter. The results are presented in graphical form.

Keywords: Finite element, numerical, parabolic slider.

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2440 Modelling of Soil Structure Interaction of Integral Abutment Bridges

Authors: Thevaneyan K. David, John P. Forth

Abstract:

Integral Abutment Bridges (IAB) are defined as simple or multiple span bridges in which the bridge deck is cast monolithically with the abutment walls. This kind of bridges are becoming very popular due to different aspects such as good response under seismic loading, low initial costs, elimination of bearings, and less maintenance. However the main issue related to the analysis of this type of structures is dealing with soil-structure interaction of the abutment walls and the supporting piles. Various soil constitutive models have been used in studies of soil-structure interaction in this kind of structures by researchers. This paper is an effort to review the implementation of various finite elements model which explicitly incorporates the nonlinear soil and linear structural response considering various soil constitutive models and finite element mesh.

Keywords: Constitutive Models, FEM, Integral AbutmentBridges, Soil-structure Interactions

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2439 Modeling of Single-Particle Impact in Abrasive Water Jet Machining

Authors: S. Y. Ahmadi-Brooghani, H. Hassanzadeh, P. Kahhal

Abstract:

This work presents a study on the abrasive water jet (AWJ) machining. An explicit finite element analysis (FEA) of single abrasive particle impact on stainless steel 1.4304 (AISI 304) is conducted. The abrasive water jet machining is modeled by FEA software ABAQUS/CAE. Shapes of craters in FEM simulation results were used and compared with the previous experimental and FEM works by means of crater sphericity. The influence of impact angle and particle velocity was observed. Adaptive mesh domain is used to model the impact zone. Results are in good agreement with those obtained from the experimental and FEM simulation. The crater-s depth is also obtained for different impact angle and abrasive particle velocities.

Keywords: Abrasive water jet machining, Adaptive meshcontrol, Explicit finite elements analysis, Single-particle impact.

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2438 A Finite Element Method Simulation for Rocket Motor Material Selection

Authors: T. Kritsana, P. Sawitri, P. Teeratas

Abstract:

This article aims to study the effect of pressure on rocket motor case by Finite Element Method simulation to select optimal material in rocket motor manufacturing process. In this study, cylindrical tubes with outside diameter of 122 mm and thickness of 3 mm are used for simulation. Defined rocket motor case materials are AISI4130, AISI1026, AISI1045, AL2024 and AL7075. Internal pressure used for the simulation is 22 MPa.

The result from Finite Element Method shows that at a pressure of 22 MPa rocket motor case produced by AISI4130, AISI1045 and AL7075 can be used. A comparison of the result between AISI4130, AISI1045 and AL7075 shows that AISI4130 has minimum principal stress and confirm the results of Finite Element Method by the used of calculation method found that, the results from Finite Element Method has good reliability.

Keywords: Rocket motor case, Finite Element Method, principal Stress.

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2437 Pontrjagin Duality and Codes over Finite Commutative Rings

Authors: Khalid Abdelmoumen, Mustapha Najmeddine, Hussain Ben-Azza

Abstract:

We present linear codes over finite commutative rings which are not necessarily Frobenius. We treat the notion of syndrome decoding by using Pontrjagin duality. We also give a version of Delsarte-s theorem over rings relating trace codes and subring subcodes.

Keywords: Codes, Finite Rings, Pontrjagin Duality, Trace Codes.

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2436 Simulation of Non-Linear Behavior of Shear Wall under Seismic Loading

Authors: M. A. Ghorbani, M. Pasbani Khiavi

Abstract:

The seismic response of steel shear wall system considering nonlinearity effects using finite element method is investigated in this paper. The non-linear finite element analysis has potential as usable and reliable means for analyzing of civil structures with the availability of computer technology. In this research the large displacements and materially nonlinear behavior of shear wall is presented with developing of finite element code. A numerical model based on the finite element method for the seismic analysis of shear wall is presented with developing of finite element code in this research. To develop the finite element code, the standard Galerkin weighted residual formulation is used. Two-dimensional plane stress model and total Lagrangian formulation was carried out to present the shear wall response and the Newton-Raphson method is applied for the solution of nonlinear transient equations. The presented model in this paper can be developed for analysis of civil engineering structures with different material behavior and complicated geometry.

Keywords: Finite element, steel shear wall, nonlinear, earthquake

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2435 IS Flexibility Planning for IT/Business Strategy Alignment via Future Oriented POC Analysis

Authors: Masaru Furukawa, Shigeki Hirobayashi, Tadanobu Misawa

Abstract:

Nowadays, IT/Business strategy alignment is still a key topic of concern among managers worldwide. Change has always being considered the primary challenge affecting the strategy alignment. Planning for alignment in uncertain and dynamic changing environments is burdened with risk as organizations seek to understand how much flexibility to build in their management information system so as to maintain high levels of alignment. The literature review showed that there is a tight relationship between IT infrastructure flexibility and the strategy alignment with strategic information systems (SIS) planning serving as a moderator of this relationship, and that emphasized the needs for organizations to use SIS planning consistently and to monitor the relationship between IS flexibility and the alignment. This paper presents the procedure of SIS planning with IS flexibility renovation via future oriented analysis of POC (penalty of change) as a function of cost and time. Using this SIS planning and monitoring IS flexibility and the alignment during periods of increased change in dynamic and uncertain environments reduces the risk that could transform IT into an inhibitor rather than an enabler of change.

Keywords: IT/Business strategy alignment, strategic information systems (SIS) planning, IS flexibility, penalty of change (POC).

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2434 Localized Meshfree Methods for Solving 3D-Helmholtz Equation

Authors: Reza Mollapourasl, Majid Haghi

Abstract:

In this study, we develop local meshfree methods known as radial basis function-generated finite difference (RBF-FD) method and Hermite finite difference (RBF-HFD) method to design stencil weights and spatial discretization for Helmholtz equation. The convergence and stability of schemes are investigated numerically in three dimensions with irregular shaped domain. These localized meshless methods incorporate the advantages of the RBF method, finite difference and Hermite finite difference methods to handle the ill-conditioning issue that often destroys the convergence rate of global RBF methods. Moreover, numerical illustrations show that the proposed localized RBF type methods are efficient and applicable for problems with complex geometries. The convergence and accuracy of both schemes are compared by solving a test problem.

Keywords: Radial basis functions, Hermite finite difference, Helmholtz equation, stability.

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2433 Fuel Reserve Tanks Dynamic Analysis Due to Earthquake Loading

Authors: F.Saadi, A.Aboudi Asl

Abstract:

In this paper, the dynamic analysis of fuel storage tanks has been studied and some equations are presented for the created fluid waves due to storage tank motions. Also, the equations for finite elements of fluid and structure interactions, and boundary conditions dominant on structure and fluid, were researched. In this paper, a numerical simulation is performed for the dynamic analysis of a storage tank contained a fluid. This simulation has carried out by ANSYS software, using FSI solver (Fluid and Structure Interaction solver), and by considering the simulated fluid dynamic motions due to earthquake loading, based on velocities and movements of structure and fluid according to all boundary conditions dominant on structure and fluid.

Keywords: fluid and structure interactions, finite elementmethod, ANSYS – FSI

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2432 Finite Element Analysis of Composite Frames in Wheelchair under Upward Loading

Authors: Thomas Jin-Chee Liu, Jin-Wei Liang, Wei-Long Chen, Teng-Hui Chen

Abstract:

The finite element analysis is adopted in this primary study. Using the Tsai-Wu criterion and delamination criterion, the stacking sequence [45/04/-454/904]s is the final optimal design for the wheelchair frame. On the contrary, the uni-directional laminates, i.e. [9013]s, [4513]s and [-4513]s, are bad designs due to the higher failure indexes.

Keywords: Wheelchair frame, stacking sequence, failure index, finite element.

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2431 Seismic Response of Hill Side Step-back RC Framed Buildings with Shear Wall and Bracing System

Authors: Birendra Kumar Bohara

Abstract:

The hillside building shows different behavior as a flat ground building in lateral loading. Especially the step back building in the sloping ground has different seismic behavior. The hillside building 3D model having different types of structural elements is introduced and analyzed with a seismic effect. The structural elements such as the shear wall, steel, and concrete bracing are used to resist the earthquake load and compared with without using any shear wall and bracing system. The X, inverted V, and diagonal bracing are used. The total nine models are prepared in ETABs finite element coding software. The linear dynamic analysis is the response spectrum analysis (RSA) carried out to study dynamic behaviors in means of top story displacement, story drift, fundamental time period, story stiffness, and story shear. The results are analyzed and made some decisions based on seismic performance. It is also observed that it is better to use the X bracing system for lateral load resisting elements.

Keywords: Step-back buildings, bracing system, hill side buildings, response spectrum method.

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2430 Study of Anti-Symmetric Flexural Mode Propagation along Wedge Tip with a Crack

Authors: Manikanta Prasad Banda, Che Hua Yang

Abstract:

Anti-symmetric wave propagation along the particle motion of the wedge waves is known as anti-symmetric flexural (ASF) modes which travel along the wedge tips of the mid-plane apex with a small truncation. This paper investigates the characteristics of the ASF modes propagation with the wedge tip crack. The simulation and experimental results obtained by a three-dimensional (3-D) finite element model explained the contact acoustic non-linear (CAN) behavior in explicit dynamics in ABAQUS and the ultrasonic non-destructive testing (NDT) method is used for defect detection. The effect of various parameters on its high and low-level conversion modes are known for complex reflections and transmissions involved with direct reflections and transmissions. The results are used to predict the location of crack through complex transmission and reflection coefficients.

Keywords: ASF mode, crack detection, finite elements method, laser ultrasound technique, wedge waves.

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2429 4-Transitivity and 6-Figures in Finite Klingenberg Planes of Parameters (p2k−1, p)

Authors: Atilla Akpinar, Basri Celik, Suleyman Ciftci

Abstract:

In this paper, we carry over some of the results which are valid on a certain class of Moufang-Klingenberg planes M(A) coordinatized by an local alternative ring A := A(ε) = A+Aε of dual numbers to finite projective Klingenberg plane M(A) obtained by taking local ring Zq (where prime power q = pk) instead of A. So, we show that the collineation group of M(A) acts transitively on 4-gons, and that any 6-figure corresponds to only one inversible m ∈ A.

Keywords: finite Klingenberg plane, projective collineation, 4-transitivity, 6-figures.

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2428 A Hyperexponential Approximation to Finite-Time and Infinite-Time Ruin Probabilities of Compound Poisson Processes

Authors: Amir T. Payandeh Najafabadi

Abstract:

This article considers the problem of evaluating infinite-time (or finite-time) ruin probability under a given compound Poisson surplus process by approximating the claim size distribution by a finite mixture exponential, say Hyperexponential, distribution. It restates the infinite-time (or finite-time) ruin probability as a solvable ordinary differential equation (or a partial differential equation). Application of our findings has been given through a simulation study.

Keywords: Ruin probability, compound Poisson processes, mixture exponential (hyperexponential) distribution, heavy-tailed distributions.

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2427 An Optimal Control of Water Pollution in a Stream Using a Finite Difference Method

Authors: Nopparat Pochai, Rujira Deepana

Abstract:

Water pollution assessment problems arise frequently in environmental science. In this research, a finite difference method for solving the one-dimensional steady convection-diffusion equation with variable coefficients is proposed; it is then used to optimize water treatment costs.

Keywords: Finite difference, One-dimensional, Steady state, Waterpollution control, Optimization, Convection-diffusion equation.

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2426 Finite Element Analysis of Crack Welding Process

Authors: Thomas Jin-Chee Liu

Abstract:

The numerical simulation of the crack welding process is reported in this paper. The thermo-electro-structural coupled-field finite element analysis is adopted to investigate the welding process of crack surfaces. In the simulation, the pressure-dependent and temperature-dependent electrical contact conditions are considered. From the results, the crack surfaces can melt and weld together under the compressive load and electric current. The contact pressure effect must be considered in the finite element analysis to obtain more practical results.

Keywords: Crack welding, contact pressure, Joule heating, finite element, coupled-field.

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2425 High Order Accurate Runge Kutta Nodal Discontinuous Galerkin Method for Numerical Solution of Linear Convection Equation

Authors: Faheem Ahmed, Fareed Ahmed, Yongheng Guo, Yong Yang

Abstract:

This paper deals with a high-order accurate Runge Kutta Discontinuous Galerkin (RKDG) method for the numerical solution of the wave equation, which is one of the simple case of a linear hyperbolic partial differential equation. Nodal DG method is used for a finite element space discretization in 'x' by discontinuous approximations. This method combines mainly two key ideas which are based on the finite volume and finite element methods. The physics of wave propagation being accounted for by means of Riemann problems and accuracy is obtained by means of high-order polynomial approximations within the elements. High order accurate Low Storage Explicit Runge Kutta (LSERK) method is used for temporal discretization in 't' that allows the method to be nonlinearly stable regardless of its accuracy. The resulting RKDG methods are stable and high-order accurate. The L1 ,L2 and L∞ error norm analysis shows that the scheme is highly accurate and effective. Hence, the method is well suited to achieve high order accurate solution for the scalar wave equation and other hyperbolic equations.

Keywords: Nodal Discontinuous Galerkin Method, RKDG, Scalar Wave Equation, LSERK

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2424 Maintenance Alternatives Related to Costs of Wind Turbines Using Finite State Markov Model

Authors: Boukelkoul Lahcen

Abstract:

The cumulative costs for O&M may represent as much as 65%-90% of the turbine's investment cost. Nowadays the cost effectiveness concept becomes a decision-making and technology evaluation metric. The cost of energy metric accounts for the effect replacement cost and unscheduled maintenance cost parameters. One key of the proposed approach is the idea of maintaining the WTs which can be captured via use of a finite state Markov chain. Such a model can be embedded within a probabilistic operation and maintenance simulation reflecting the action to be done. In this paper, an approach of estimating the cost of O&M is presented. The finite state Markov model is used for decision problems with number of determined periods (life cycle) to predict the cost according to various options of maintenance.

Keywords: Cost, finite state, Markov model, operation, maintenance.

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2423 Numerical Computation of Sturm-Liouville Problem with Robin Boundary Condition

Authors: Theddeus T. Akano, Omotayo A. Fakinlede

Abstract:

The modelling of physical phenomena, such as the earth’s free oscillations, the vibration of strings, the interaction of atomic particles, or the steady state flow in a bar give rise to Sturm- Liouville (SL) eigenvalue problems. The boundary applications of some systems like the convection-diffusion equation, electromagnetic and heat transfer problems requires the combination of Dirichlet and Neumann boundary conditions. Hence, the incorporation of Robin boundary condition in the analyses of Sturm-Liouville problem. This paper deals with the computation of the eigenvalues and eigenfunction of generalized Sturm-Liouville problems with Robin boundary condition using the finite element method. Numerical solution of classical Sturm–Liouville problem is presented. The results show an agreement with the exact solution. High results precision is achieved with higher number of elements.

Keywords: Sturm-Liouville problem, Robin boundary condition, finite element method, eigenvalue problems.

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2422 Release of Elements in Bottom Ash and Fly Ash from Incineration of Peat- and Wood-Residues using a Sequential Extraction Procedure

Authors: Risto Poykio, Kati Manskinen, Olli Dahl, Mikko Mäkelä, Hannu Nurmesniemi

Abstract:

When the results of the total element concentrations using USEPA method 3051A are compared to the sequential extraction analyses (i.e. the sum of fractions BCR1, BCR2 and BRC3), it can be calculated that the recovery values of elements varied between 56.8-% and 69.4-% in the bottom ash, and between 11.3-% and 70.9-% in the fly ash. This indicates that most of the elements in the ashes do not occur as readily soluble forms.

Keywords: Ash, BCR, leaching, solubility, waste

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2421 The Effects of Visual Elements and Cognitive Styles on Students Learning in Hypermedia Environment

Authors: Rishi Ruttun

Abstract:

One of the major features of hypermedia learning is its non-linear structure, allowing learners, the opportunity of flexible navigation to accommodate their own needs. Nevertheless, such flexibility can also cause problems such as insufficient navigation and disorientation for some learners, especially those with Field Dependent cognitive styles. As a result students learning performance can be deteriorated and in turn, they can have negative attitudes with hypermedia learning systems. It was suggested that visual elements can be used to compensate dilemmas. However, it is unclear whether these visual elements improve their learning or whether problems still exist. The aim of this study is to investigate the effect of students cognitive styles and visual elements on students learning performance and attitudes in hypermedia learning environment. Cognitive Style Analysis (CSA), Learning outcome in terms of pre and post-test, practical task, and Attitude Questionnaire (AQ) were administered to a sample of 60 university students. The findings revealed that FD students preformed equally to those of FI. Also, FD students experienced more disorientation in the hypermedia learning system where they depend a lot on the visual elements for navigation and orientation purposes. Furthermore, they had more positive attitudes towards the visual elements which escape them from experiencing navigation and disorientation dilemmas. In contrast, FI students were more comfortable, did not get disturbed or did not need some of the visual elements in the hypermedia learning system.

Keywords: Hypermedia learning, cognitive styles, visual elements, support, learning performance, attitudes and perceptions

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2420 An Adaptive Least-squares Mixed Finite Element Method for Pseudo-parabolic Integro-differential Equations

Authors: Zilong Feng, Hong Li, Yang Liu, Siriguleng He

Abstract:

In this article, an adaptive least-squares mixed finite element method is studied for pseudo-parabolic integro-differential equations. The solutions of least-squares mixed weak formulation and mixed finite element are proved. A posteriori error estimator is constructed based on the least-squares functional and the posteriori errors are obtained.

Keywords: Pseudo-parabolic integro-differential equation, least squares mixed finite element method, adaptive method, a posteriori error estimates.

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2419 Thermodynamic Modeling of the High Temperature Shift Converter Reactor Using Minimization of Gibbs Free Energy

Authors: H. Zare Aliabadi

Abstract:

The equilibrium chemical reactions taken place in a converter reactor of the Khorasan Petrochemical Ammonia plant was studied using the minimization of Gibbs free energy method. In the minimization of the Gibbs free energy function the Davidon– Fletcher–Powell (DFP) optimization procedure using the penalty terms in the well-defined objective function was used. It should be noted that in the DFP procedure along with the corresponding penalty terms the Hessian matrices for the composition of constituents in the Converter reactor can be excluded. This, in fact, can be considered as the main advantage of the DFP optimization procedure. Also the effect of temperature and pressure on the equilibrium composition of the constituents was investigated. The results obtained in this work were compared with the data collected from the converter reactor of the Khorasan Petrochemical Ammonia plant. It was concluded that the results obtained from the method used in this work are in good agreement with the industrial data. Notably, the algorithm developed in this work, in spite of its simplicity, takes the advantage of short computation and convergence time.

Keywords: Gibbs free energy, converter reactors, Chemical equilibrium

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2418 Controller Design for Euler-Bernoulli Smart Structures Using Robust Decentralized FOS via Reduced Order Modeling

Authors: T.C. Manjunath, B. Bandyopadhyay

Abstract:

This paper features the modeling and design of a Robust Decentralized Fast Output Sampling (RDFOS) Feedback control technique for the active vibration control of a smart flexible multimodel Euler-Bernoulli cantilever beams for a multivariable (MIMO) case by retaining the first 6 vibratory modes. The beam structure is modeled in state space form using the concept of piezoelectric theory, the Euler-Bernoulli beam theory and the Finite Element Method (FEM) technique by dividing the beam into 4 finite elements and placing the piezoelectric sensor / actuator at two finite element locations (positions 2 and 4) as collocated pairs, i.e., as surface mounted sensor / actuator, thus giving rise to a multivariable model of the smart structure plant with two inputs and two outputs. Five such multivariable models are obtained by varying the dimensions (aspect ratios) of the aluminium beam. Using model order reduction technique, the reduced order model of the higher order system is obtained based on dominant Eigen value retention and the Davison technique. RDFOS feedback controllers are designed for the above 5 multivariable-multimodel plant. The closed loop responses with the RDFOS feedback gain and the magnitudes of the control input are obtained and the performance of the proposed multimodel smart structure system is evaluated for vibration control.

Keywords: Smart structure, Euler-Bernoulli beam theory, Fastoutput sampling feedback control, Finite Element Method, Statespace model, Vibration control, LMI, Model order Reduction.

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2417 Examining Corporate Tax Evaders: Evidence from the Finalized Audit Cases

Authors: Ming Ling Lai, Zalilawati Yaacob, Normah Omar, Norashikin Abdul Aziz, Bee Wah Yap

Abstract:

This paper aims to (1) analyze the profiles of transgressors (detected evaders); (2) examine reason(s) that triggered a tax audit, causes of tax evasion, audit timeframe and tax penalty charged; and (3) to assess if tax auditors followed the guidelines as stated in the 'Tax Audit Framework' when conducting tax audits. In 2011, the Inland Revenue Board Malaysia (IRBM) had audited and finalized 557 company cases. With official permission, data of all the 557 cases were obtained from the IRBM. Of these, a total of 421 cases with complete information were analyzed. About 58.1% was small and medium corporations and from the construction industry (32.8%). The selection for tax audit was based on risk analysis (66.8%), information from third party (11.1%), and firm with low profitability or fluctuating profit pattern (7.8%). The three persistent causes of tax evasion by firms were over claimed expenses (46.8%), fraudulent reporting of income (38.5%) and overstating purchases (10.5%). These findings are consistent with past literature. Results showed that tax auditors took six to 18 months to close audit cases. More than half of tax evaders were fined 45% on additional tax raised during audit for the first offence. The study found tax auditors did follow the guidelines in the 'Tax Audit Framework' in audit selection, settlement and penalty imposition.

Keywords: Corporate tax fraud, tax non-compliance, tax evasion, tax audit, fraudulent reporting.

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2416 Primary subgroups and p-nilpotency of finite groups

Authors: Changwen Li

Abstract:

In this paper, we investigate the influence of Ssemipermutable and weakly S-supplemented subgroups on the pnilpotency of finite groups. Some recent results are generalized.

Keywords: S-semipermutable, weakly S-supplemented, pnilpotent.

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