Search results for: Sonia Cristina Gamboa Sarmiento
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 63

Search results for: Sonia Cristina Gamboa Sarmiento

63 Virtual Conciliation in Colombia: Evaluation of Maturity Level within the Framework of E-Government

Authors: Jenny Paola Forero Pachón, Sonia Cristina Gamboa Sarmiento, Luis Carlos Gómez Flórez

Abstract:

The Colombian government has defined an e-government strategy to take advantage of Information Technologies (IT) in order to contribute to the building of a more efficient, transparent and participative State that provides better services to citizens and businesses. In this regard, the Justice sector is one of the government sectors where IT has generated more expectation considering that the country has a judicial processes backlog. This situation has led to the search for alternative forms of access to justice that speed up the process while providing a low cost for citizens. To this end, the Colombian government has authorized the use of Alternative Dispute Resolution methods (ADR), a remedy where disputes can be resolved more quickly compared to judicial processes while facilitating greater communication between the parties, without recourse to judicial authority. One of these methods is conciliation, which includes a special modality that takes advantage of IT for the development of itself known as virtual conciliation. With this option the conciliation is supported by information systems, applications or platforms and communications are provided through it. This paper evaluates the level of maturity in how the service of virtual conciliation is under the framework of this strategy. This evaluation is carried out considering Shahkooh's 5-phase model for e-government. As a result, it is evident that in the context of conciliation, maturity does not reach the necessary level in the model so that it can be considered as virtual conciliation; therefore, it is necessary to define strategies to maximize the potential of IT in this context.

Keywords: Alternative dispute resolution, e-government, evaluation of maturity, Shahkooh model, virtual conciliation.

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62 Preliminary Study on Determining Stem Diameter Variations of Sympodial Orchid

Authors: N.M Khairi, M.I. Naimah, M.S.B. Shah Rizam, M.T. Nooritawati, Z.A. Husna

Abstract:

Changes in stem diameter of orchid plants were investigated in a control growing climate. Previous studies have focused on stem diameter in relation to plant water on terrestrial plants in order to schedule the irrigation. The objective of this work was to evaluate the ability of the strain gauges to capture changes in the epiphytes plant stem. Experiments were carried out by using the sympodial orchid, Dendrobium Sonia in a stressed condition. From the findings, the sensor can detect changes in the plant stem and the result can easily be used as a reference for further studies for the development of a proper watering system.

Keywords: Strain gauge, stem diameter, Dendrobium Sonia, epiphyte, terrestrial

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61 Enhancing the Quality of Learning by Using an Innovative Approach for Teaching Energy in Secondary Schools

Authors: Adriana Alexandru, Ovidiu Bica, Eleonora Tudora, Cristina Simona Alecu, Cristina-Adriana Alexandru, Ioan Covalcic

Abstract:

This paper presents the results of the authors in designing, experimenting, assessing and transferring an innovative approach to energy education in secondary schools, aimed to enhance the quality of learning in terms of didactic curricula and pedagogic methods. The training is online delivered to youngsters via e-Books and portals specially designed for this purpose or by learning by doing via interactive games. An online educational methodology is available teachers.

Keywords: Education, eLearning, Energy Efficiency, InternetMethodology, Renewable Energy Sources.

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60 Evaluation of Protocol Applied to Network Routing WCETT Cognitive Radio

Authors: Nancy Yaneth Gelvez García, Danilo Alfonso López Sarmiento

Abstract:

This article presents the results of researchrelated to the assessment protocol weightedcumulative expected transmission time (WCETT)applied to cognitive radio networks.The development work was based on researchdone by different authors, we simulated a network,which communicates wirelessly, using a licensedchannel, through which other nodes are notlicensed, try to transmit during a given time nodeuntil the station's owner begins its transmission.

Keywords: Cognitive radio, ETT, WCETT

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59 Multidisciplinary and Multilevel Design Methodology of Unmanned Aerial Vehicles Using Enhanced Collaborative Optimization

Authors: Pedro F. Albuquerque, Pedro V. Gamboa, Miguel A. Silvestre

Abstract:

The present work describes the implementation of the Enhanced Collaborative Optimization (ECO) multilevel architecture with a gradient-based optimization algorithm with the aim of performing a multidisciplinary design optimization of a generic unmanned aerial vehicle with morphing technologies. The concepts of weighting coefficient and dynamic compatibility parameter are presented for the ECO architecture. A routine that calculates the aircraft performance for the user defined mission profile and vehicle’s performance requirements has been implemented using low fidelity models for the aerodynamics, stability, propulsion, weight, balance and flight performance. A benchmarking case study for evaluating the advantage of using a variable span wing within the optimization methodology developed is presented.

Keywords: Multidisciplinary, Multilevel, Morphing, Enhanced Collaborative Optimization (ECO).

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58 Survey of Potato Viral Infection Using Das-Elisa Method in Georgia

Authors: Maia Kukhaleishvili, Ekaterine Bulauri, Iveta Megrelishvili, Tamar Shamatava, Tamar Chipashvili

Abstract:

Plant viruses can cause loss of yield and quality in a lot of important crops. Symptoms of pathogens are variable depending on the cultivars and virus strain. Selection of resistant potato varieties would reduce the risk of virus transmission and significant economic impact. Other way to avoid reduced harvest yields is regular potato seed production sampling and testing for viral infection. The aim of this study was to determine the occurrence and distribution of viral diseases according potato cultivars for further selection of virus-free material in Georgia. During the summer 2015- 2016, 5 potato cultivars (Sante, Laura, Jelly, Red Sonia, Anushka) at 5 different farms located in Akhalkalaki were tested for 6 different potato viruses: Potato virus A (PVA), Potato virus M (PVM), Potato virus S (PVS), Potato virus X (PVX), Potato virus Y (PVY) and potato leaf roll virus (PLRV). A serological method, Double Antibody Sandwich-Enzyme linked Immunosorbent Assay (DASELISA) was used at the laboratory to analyze the results. The result showed that PVY (21.4%) and PLRV (19.7%) virus presence in collected samples was relatively high compared to others. Researched potato cultivars except Jelly and Laura were infected by PVY with different concentrations. PLRV was found only in three potato cultivars (Sante, Jelly, Red Sonia) and PVM virus (3.12%) was characterized with low prevalence. PVX, PVA and PVS virus infection was not reported. It would be noted that 7.9% of samples were containing PVY/PLRV mix infection. Based on the results it can be concluded that PVY and PLRV infections are dominant in all research cultivars. Therefore significant yield losses are expected. Systematic, long-term control of potato viral infection, especially seed-potatoes, must be regarded as the most important factor to increase seed productivity.

Keywords: Diseases, infection, potato, virus.

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57 Ecosystem Model for Environmental Applications

Authors: Cristina Schreiner, Romeo Ciobanu, Marius Pislaru

Abstract:

This paper aims to build a system based on fuzzy models that can be implemented in the assessment of ecological systems, to determine appropriate methods of action for reducing adverse effects on environmental and implicit the population. The model proposed provides new perspective for environmental assessment, and it can be used as a practical instrument for decision –making.

Keywords: Ecosystem model, Environmental security, Fuzzy logic, Sustainability of habitable regions.

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56 A Multimodal Approach for Biometric Authentication with Multiple Classifiers

Authors: Sorin Soviany, Cristina Soviany, Mariana Jurian

Abstract:

The paper presents a multimodal approach for biometric authentication, based on multiple classifiers. The proposed solution uses a post-classification biometric fusion method in which the biometric data classifiers outputs are combined in order to improve the overall biometric system performance by decreasing the classification error rates. The paper shows also the biometric recognition task improvement by means of a carefully feature selection, as much as not all of the feature vectors components support the accuracy improvement.

Keywords: biometric fusion, multiple classifiers

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55 Elastic-Plastic Transition in a Thin Rotating Disc with Inclusion

Authors: Pankaj, Sonia R. Bansal

Abstract:

Stresses for the elastic-plastic transition and fully plastic state have been derived for a thin rotating disc with inclusion and results have been discussed numerically and depicted graphically. It has been observed that the rotating disc with inclusion and made of compressible material requires lesser angular speed to yield at the internal surface whereas it requires higher percentage increase in angular speed to become fully plastic as compare to disc made of incompressible material.

Keywords: Angular speed, Elastic-Plastic, Inclusion, Rotatingdisc, Stress, Transition.

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54 Creep Transition in a Thin Rotating Disc Having Variable Density with Inclusion

Authors: Pankaj, Sonia R. Bansal

Abstract:

Creep stresses and strain rates have been obtained for a thin rotating disc having variable density with inclusion by using Seth-s transition theory. The density of the disc is assumed to vary radially, i.e. ( ) 0 ¤ü ¤ü r/b m - = ; ¤ü 0 and m being real positive constants. It has been observed that a disc, whose density increases radially, rotates at higher angular speed, thus decreasing the possibility of a fracture at the bore, whereas for a disc whose density decreases radially, the possibility of a fracture at the bore increases.

Keywords: Elastic-Plastic, Inclusion, Rotating disc, Stress, Strain rates, Transition, variable density.

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53 Market Acceptance of Irradiated Food in the City of Piracicaba, Brazil

Authors: Vanessa de Cillos Silva, Fabrício José Piacente, Sônia Maria De Stefano Piedade, Valter Arthur

Abstract:

The increasing concern in relation to safety and hygiene of food consumption makes it so that food conservation is studied. Food radiation is a technique used for conservation, but many consumers associate this technique with dangers such as environmental contamination and development of diseases. This research had the objective of evaluating the acceptance of radiated products by the consumer market in the city of Piracicaba/SP-Brasil. The methodology adopted was the application of a questionnaire in the city’s supermarkets. After the application, the data was tabulated and analyzed. It was observed that the majority of interviewees would not eat irradiated food. The unfamiliarity and questions about the safety of irradiated food were the main causes of your rejection.

Keywords: Irradiation, market acceptance, questionnaire, storage.

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52 Molecular Docking on Recomposed versus Crystallographic Structures of Zn-Dependent Enzymes and their Natural Inhibitors

Authors: Tudor Petreuş, Andrei Neamţu, Cristina Dascălu, Paul Dan Sîrbu, Carmen E. Cotrutz

Abstract:

Matrix metalloproteinases (MMP) are a class of structural and functional related enzymes involved in altering the natural elements of the extracellular matrix. Most of the MMP structures are cristalographycally determined and published in WorldWide ProteinDataBank, isolated, in full structure or bound to natural or synthetic inhibitors. This study proposes an algorithm to replace missing crystallographic structures in PDB database. We have compared the results of a chosen docking algorithm with a known crystallographic structure in order to validate enzyme sites reconstruction there where crystallographic data are missing.

Keywords: matrix metalloproteinases, molecular docking, structure superposition, surface complementarity.

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51 Determination of Some Chemical Properties of Uncommon Flours

Authors: Sónia C. Andrade, Solange F. Oliveira, Raquel P. F. Guiné, Paula M. R. Correia

Abstract:

Flours of wheat, chestnut, acorn and lupin were evaluated in relation to phenolic compounds, antioxidant activity, and oxalate content. At the chemical level the results show some variability between samples by type of flour, and the sample of chestnut flour presented the higher value of oxalate (0.00348 mg/100g) when compared to the other samples in the study. Considering the content of phenolic compounds, the sample that stood out was the acorn flour, having a high value of 0.812 g AGE/100 g. All the samples presented intermediate content of antioxidant activity and the sample that showed a slightly higher value was the wheat flour with a value of 0.746 mM TRE/g sample.

Keywords: Wheat, Acorn, Lupine, Chestnut, Flour, Antioxidant properties, Oxalate.

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50 A Multi-Attribute Utility Model for Performance Evaluation of Sustainable Banking

Authors: Sonia Rebai, Mohamed Naceur Azaiez, Dhafer Saidane

Abstract:

In this study, we develop a performance evaluation model based on a multi-attribute utility approach aiming at reaching the sustainable banking (SB) status. This model is built accounting for various banks’ stakeholders in a win-win paradigm. In addition, it offers the opportunity for adopting a global measure of performance as an indication of a bank’s sustainability degree. This measure is referred to as banking sustainability performance index (BSPI). This index may constitute a basis for ranking banks. Moreover, it may constitute a bridge between the assessment types of financial and extra-financial rating agencies. A real application is performed on three French banks.

Keywords: Multi-attribute utility theory, Performance, Sustainable banking.

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49 3D Dynamic Representation System for the Human Head

Authors: Laurenţiu Militeanu, Cristina Gena Dascâlu, D. Cristea

Abstract:

The human head representations usually are based on the morphological – structural components of a real model. Over the time became more and more necessary to achieve full virtual models that comply very rigorous with the specifications of the human anatomy. Still, making and using a model perfectly fitted with the real anatomy is a difficult task, because it requires large hardware resources and significant times for processing. That is why it is necessary to choose the best compromise solution, which keeps the right balance between the details perfection and the resources consumption, in order to obtain facial animations with real-time rendering. We will present here the way in which we achieved such a 3D system that we intend to use as a base point in order to create facial animations with real-time rendering, used in medicine to find and to identify different types of pathologies.

Keywords: 3D models, virtual reality.

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48 Fractional Order Controller Design for Vibration Attenuation in an Airplane Wing

Authors: Birs Isabela, Muresan Cristina, Folea Silviu, Prodan Ovidiu

Abstract:

The wing is one of the most important parts of an airplane because it ensures stability, sustenance and maneuverability of the airplane. Because of its shape, the airplane wing can be simplified to a smart beam. Active vibration suppression is realized using piezoelectric actuators that are mounted on the surface of the beam. This work presents a tuning procedure of fractional order controllers based on a graphical approach of the frequency domain representation. The efficacy of the method is proven by practically testing the controller on a laboratory scale experimental stand.

Keywords: Fractional order controller, piezoelectric actuators, smart beam, vibration suppression.

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47 Influence of Wind Induced Fatigue Damage in the Reliability of Wind Turbines

Authors: Emilio A. Berny-Brandt, Sonia E. Ruiz

Abstract:

Steel tubular towers serving as support structures for large wind turbines are subjected to several hundred million stress cycles caused by the turbulent nature of the wind. This causes highcycle fatigue, which could govern the design of the tower. Maintaining the support structure after the wind turbines reach its typical 20-year design life has become a common practice; however, quantifying the changes in the reliability on the tower is not usual. In this paper the effect of fatigue damage in the wind turbine structure is studied whit the use of fracture mechanics, and a method to estimate the reliability over time of the structure is proposed. A representative wind turbine located in Oaxaca, Mexico is then studied. It is found that the system reliability is significantly affected by the accumulation of fatigue damage. 

Keywords: Crack growth, fatigue, Monte Carlo simulation, structural reliability, wind turbines

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46 Contribution for Rural Development through Training in Organic Farming

Authors: Raquel P. F. Guiné, Daniela V. T. A. Costa, Paula M. R. Correia, Moisés Castro, Luis T. Guerra, Cristina A. Costa

Abstract:

The aim of this work was to characterize a potential target group of people interested in participating into a training program in organic farming in the context of mobile-learning. The information sought addressed in particular, but not exclusively, possible contents, formats and forms of evaluation that will contribute to define the course objectives and curriculum, as well as to ensure that the course meets the needs of the learners and their preferences. The sample was selected among different European countries. The questionnaires were delivered electronically for answering on-line and in the end 135 consented valid questionnaires were obtained. The results allowed characterizing the target group and identifying their training needs and preferences towards m-learning formats, giving valuable tools to design the training offer.

Keywords: Mobile-learning, organic farming, rural development, survey.

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45 A K-Means Based Clustering Approach for Finding Faulty Modules in Open Source Software Systems

Authors: Parvinder S. Sandhu, Jagdeep Singh, Vikas Gupta, Mandeep Kaur, Sonia Manhas, Ramandeep Sidhu

Abstract:

Prediction of fault-prone modules provides one way to support software quality engineering. Clustering is used to determine the intrinsic grouping in a set of unlabeled data. Among various clustering techniques available in literature K-Means clustering approach is most widely being used. This paper introduces K-Means based Clustering approach for software finding the fault proneness of the Object-Oriented systems. The contribution of this paper is that it has used Metric values of JEdit open source software for generation of the rules for the categorization of software modules in the categories of Faulty and non faulty modules and thereafter empirically validation is performed. The results are measured in terms of accuracy of prediction, probability of Detection and Probability of False Alarms.

Keywords: K-Means, Software Fault, Classification, ObjectOriented Metrics.

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44 Assessing the Antimicrobial Activity of Chitosan Nanoparticles by Fluorescence-Labeling

Authors: Laidson P. Gomes, Cristina T. Andrade, Eduardo M. Del Aguila, Cameron Alexander, Vânia M. F. Paschoalin

Abstract:

Chitosan is a natural polysaccharide prepared by the N-deacetylation of chitin. In this study, the physicochemical and antibacterial properties of chitosan nanoparticles, produced by ultrasound irradiation, were evaluated. The physicochemical properties of the nanoparticles were determined by dynamic light scattering and zeta potential analysis. Chitosan nanoparticles inhibited the growth of E. coli. The minimum inhibitory concentration (MIC) values were lower than 0.5 mg/mL, and the minimum bactericidal concentration (MBC) values were similar or higher than MIC values. Confocal laser scanning micrographs (CLSM) were used to observe the interaction between E. coli suspensions mixed with FITC-labeled chitosan polymers and nanoparticles.

Keywords: Chitosan nanoparticles, dynamic light scattering, zeta potential, confocal microscopy, antibacterial activity.

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43 Model Discovery and Validation for the Qsar Problem using Association Rule Mining

Authors: Luminita Dumitriu, Cristina Segal, Marian Craciun, Adina Cocu, Lucian P. Georgescu

Abstract:

There are several approaches in trying to solve the Quantitative 1Structure-Activity Relationship (QSAR) problem. These approaches are based either on statistical methods or on predictive data mining. Among the statistical methods, one should consider regression analysis, pattern recognition (such as cluster analysis, factor analysis and principal components analysis) or partial least squares. Predictive data mining techniques use either neural networks, or genetic programming, or neuro-fuzzy knowledge. These approaches have a low explanatory capability or non at all. This paper attempts to establish a new approach in solving QSAR problems using descriptive data mining. This way, the relationship between the chemical properties and the activity of a substance would be comprehensibly modeled.

Keywords: association rules, classification, data mining, Quantitative Structure - Activity Relationship.

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42 Active Imagination: The Effective Factor in the Practice of Psychotherapy

Authors: Sonia Regina Lyra

Abstract:

The desire for unequivocal clarity is understandable, but this can make one forget that things of the soul are experiential processes, or transformations, which should never be designated unilaterally if it is not wanted to transform something that moves, a living thing, into something static. Among the so-called ‘things of the soul’ there are especially spontaneous fantasies, that emerge during the processes, as a result from the use of the active imagination technique, for when fantasy is not forced, violated, or subjugated by an illegitimate, intellectually preconceived idea, then it is a legitimate and authentic product of the unconscious mind. This is how one can gain access to unadulterated information about everything that transcends the conscious mind. However, it is vital to discern between ego and non-ego, because this principle will result in a release of energy and a renewal of life, which will come to have meaning. This study will deal with the active imagination as a knowledge that depends on the individual experience of the therapist because the patient will be taken just to reach where the unconscious of the therapist was assimilated to his own conscience. In this way, the therapist becomes the method itself, being his personality, a fundamental part of an effective factor.

Keywords: Active imagination, effective factor, symptom, transformation.

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41 Comparative Life Cycle Assessment of Rapeseed Oil and Biodiesel from Winter Rape Produced in Romania

Authors: Raluca-Cristina Buţurcă, CarlesM.Gasol, Xavier Gabarrell, Dan Scarpete

Abstract:

The environmental performance of rapeseed oil (RO) and rapeseed methyl ester(RME) from winter rape as fuels produced in Romanian agroclimate is analyzed in this paper. The proposed methodology is life cycle assessment (LCA) and takes into consideration the influence of grain production and agroclimatic conditions. This study shows favorable results first for RO and then for RME. When compared to diesel fuel, both studied biofuels show better results in the following impact categories: Abiotic depletion potential (ADP), Ozone layer depletion (ODP) and Photochemical ozone creation potential (POCP).Furthermore, the environmental performance of the two biofuels studied can be improved by changing the type of fertilizer used and also by using biofuels instead of diesel in the field works.

Keywords: Biodiesel, life cycle assessment, rapeseed oil.

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40 Identification of Reusable Software Modules in Function Oriented Software Systems using Neural Network Based Technique

Authors: Sonia Manhas, Parvinder S. Sandhu, Vinay Chopra, Nirvair Neeru

Abstract:

The cost of developing the software from scratch can be saved by identifying and extracting the reusable components from already developed and existing software systems or legacy systems [6]. But the issue of how to identify reusable components from existing systems has remained relatively unexplored. We have used metric based approach for characterizing a software module. In this present work, the metrics McCabe-s Cyclometric Complexity Measure for Complexity measurement, Regularity Metric, Halstead Software Science Indicator for Volume indication, Reuse Frequency metric and Coupling Metric values of the software component are used as input attributes to the different types of Neural Network system and reusability of the software component is calculated. The results are recorded in terms of Accuracy, Mean Absolute Error (MAE) and Root Mean Squared Error (RMSE).

Keywords: Software reusability, Neural Networks, MAE, RMSE, Accuracy.

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39 Ageing Assessment of Insulation Systems by Absorption/Resorption Currents

Authors: Petru V. Notingher, Stefan Busoi, Laurentiu M. Dumitran, Cristina Stancu, Gabriel Tanasescu, Emanuel Balescu

Abstract:

Degradation of polymeric insulation systems of electrical equipments increases the space charge density and the concentration of electrical dipoles. By consequence, the maximum values and the slopes of absorption/resorption (A/R) currents can change with insulation systems ageing. In this paper, an analysis of the nature of the A/R currents and the importance of their components, especially the polarization current and the current given by the space charge, is presented. The experimental study concerns the A/R currents measurements of plane samples (made from CALMICAGLAS tapes), virgin and thermally accelerated aged. The obtained results show that the ageing process produces an increase of the values and a decrease of shapes of the A/R currents. Finally, the possibility of estimating insulations ageing state and lifetime from A/R currents measurements is discussed.

Keywords: Insulation Systems, Absorption/Resorption Currents, Ageing, Lifetime.

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38 Therapeutic Product Preparation Bioprocess Modeling

Authors: Mihai Caramihai, Irina Severin, Ana Aurelia Chirvase, Adrian Onu, Cristina Tanase, Camelia Ungureanu

Abstract:

An immunomodulator bioproduct is prepared in a batch bioprocess with a modified bacterium Pseudomonas aeruginosa. The bioprocess is performed in 100 L Bioengineering bioreactor with 42 L cultivation medium made of peptone, meat extract and sodium chloride. The optimal bioprocess parameters were determined: temperature – 37 0C, agitation speed - 300 rpm, aeration rate – 40 L/min, pressure – 0.5 bar, Dow Corning Antifoam M-max. 4 % of the medium volume, duration - 6 hours. This kind of bioprocesses are appreciated as difficult to control because their dynamic behavior is highly nonlinear and time varying. The aim of the paper is to present (by comparison) different models based on experimental data. The analysis criteria were modeling error and convergence rate. The estimated values and the modeling analysis were done by using the Table Curve 2D. The preliminary conclusions indicate Andrews-s model with a maximum specific growth rate of the bacterium in the range of 0.8 h-1.

Keywords: bioprocess modeling, Pseudomonas aeruginosa, kinetic models,

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37 Essential Oil Blend Containing Capsaicin, Carvacrol and Cinnamaldehyde in Broiler Production Performance and Intestinal Morphometrics

Authors: Marianne D. M. Rendon, Sonia P. Acda, Veneranda A. Magpantay, Norma N. Fajardo, Amado A. Angeles

Abstract:

The aim of this study is to evaluate the effect of supplementing broiler starter diet with different levels of an essential oil blend (EOB) containing capsaicin, carvacrol and cinnamaldehyde on the performance of broilers. A total of 300 day-old straight-run Cobb broiler chicks were randomly assigned to three treatments after 7-day group brooding following a completely randomized design (CRD). Birds assigned in treatment 1 were given starter basal diet while those in treatments 2 and 3 were given starter basal diet with 400 mg/kg antibiotic growth promoter (AGP) and 150 mg/kg EOB, respectively, until the 28th day. Basal finisher feed were given for all the treatments until harvest. Following 37 d feeding, body weight gain, feed consumption, feed efficiency, dressing percentage, livability and jejunal villi height were determined. Results showed no significant differences (P>0.05) in growth performance. However, villi height and crypt depth was significantly lower for birds fed EOB.

Keywords: Broiler, capsaicin, carvacrol, cinnamaldehyde, essential oil.

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36 Tax Morale Dimensions Analysis in Portugal and Spain

Authors: Cristina Sá, Carlos Gomes, António Martins

Abstract:

The reasons that explain different behaviors towards tax obligations in similar countries are not completely understood yet. The main purpose of this paper is to identify and compare the factors that influence tax morale levels in Portugal and Spain. We use data from European Values Study (EVS). Using a sample of 2,652 individuals, a factor analysis was used to extract the underlying dimensions of tax morale of Portuguese and Spanish taxpayers. Based on a factor analysis, the results of this paper show that sociological and behavioral factors, psychological factors and political factors are important for a good understanding of taxpayers’ behavior in Iberian Peninsula. This paper added value relies on the analyses of a wide range of variables and on the comparison between Portugal and Spain. Our conclusions provided insights that tax authorities and politicians can use to better focus their strategies and actions in order to increase compliance, reduce tax evasion, fight underground economy and increase country´s competitiveness.

Keywords: Compliance, tax morale, Portugal, Spain.

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35 Observations about the Principal Components Analysis and Data Clustering Techniques in the Study of Medical Data

Authors: Cristina G. Dascâlu, Corina Dima Cozma, Elena Carmen Cotrutz

Abstract:

The medical data statistical analysis often requires the using of some special techniques, because of the particularities of these data. The principal components analysis and the data clustering are two statistical methods for data mining very useful in the medical field, the first one as a method to decrease the number of studied parameters, and the second one as a method to analyze the connections between diagnosis and the data about the patient-s condition. In this paper we investigate the implications obtained from a specific data analysis technique: the data clustering preceded by a selection of the most relevant parameters, made using the principal components analysis. Our assumption was that, using the principal components analysis before data clustering - in order to select and to classify only the most relevant parameters – the accuracy of clustering is improved, but the practical results showed the opposite fact: the clustering accuracy decreases, with a percentage approximately equal with the percentage of information loss reported by the principal components analysis.

Keywords: Data clustering, medical data, principal components analysis.

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34 Deposit Guarantee Fund: One Perspective

Authors: Rute Abreu, Fátima David, Liliane Cristina Segura

Abstract:

The Deposit Guarantee Fund (DGF) and its communication with the Society, in general, and with the deposit client of Financial Institutions, in particular, is discussed through the challenges of the accounting and financial report. The Bank of Portugal promotes the Portuguese Deposit Guarantee Fund (PDGF) as a financial institution that enhanced the market confidence and stability on the deposit-insurance system. Due to the nature of their functions, it must be subject to regulation and supervision that provides a first line of defense against adversely affect confidence on the Portuguese financial market. First, this research provides evidence of the effectiveness of the protection mechanisms on the deposit insurance system, which provides high and equal protection to all stakeholders. Second, it emphasizes the need of requirements of rigorous accounting process and effective financial report to reduce the moral hazard implications. Third, this research focuses on the need of total disclosure of the financial information which gives higher transparency and protection to deposit client of financial institutions.

Keywords: Deposit Guarantee Fund, Portugal, Accounting, Financial Report.

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