Search results for: technology trajectory.

Authors: Abubakar Uba Ibrahim, Ibrahim Haruna Shanono

Abstract:

Smart metering and demand response are gaining ground in industrial and residential applications. Smart Appliances have been given concern towards achieving Smart home. The success of Smart grid development relies on the successful implementation of Information and Communication Technology (ICT) in power sector. Smart Appliances have been the technology under development and many new contributions to its realization have been reported in the last few years. The role of ICT here is to capture data in real time, thereby allowing bi-directional flow of information/data between producing and utilization point; that lead a way for the attainment of Smart appliances where home appliances can communicate between themselves and provide a self-control (switch on and off) using the signal (information) obtained from the grid. This paper depicts the background on ICT for smart appliances paying a particular attention to the current technology and identifying the future ICT trends for load monitoring through which smart appliances can be achieved to facilitate an efficient smart home system which promote demand response program. This paper grouped and reviewed the recent contributions, in order to establish the current state of the art and trends of the technology, so that the reader can be provided with a comprehensive and insightful review of where ICT for smart appliances stands and is heading to. The paper also presents a brief overview of communication types, and then narrowed the discussion to the load monitoring (Non-intrusive Appliances Load Monitoring ‘NALM’). Finally, some future trends and challenges in the further development of the ICT framework are discussed to motivate future contributions that address open problems and explore new possibilities.

Keywords: Communication technology between appliances, demand response, load monitoring, smart appliances and smart grid.

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Authors: Beatriz López, Joaquim Meléndez, Heiko Wissel, Henning Haase, Kathleen Laatz, Oliver S. Grosser

Abstract:

Concerning the inpatient care the present situation is characterized by intense charges of medical technology into the clinical daily routine and an ever stronger integration of special techniques into the clinical workflow. Medical technology is by now an integral part of health care according to consisting general accepted standards. Purchase and operation thereby represent an important economic position and both are subject of everyday optimisation attempts. For this purpose by now exists a huge number of tools which conduce more likely to a complexness of the problem by a comprehensive implementation. In this paper the advantages of an integrative information-workflow on the life-cycle-management in the region of medical technology are shown.

Keywords: Medical equipment maintenance, maintenanceworkflow, medical equipment management, optimisation ofworkflow.

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Authors: Kamand Bagherian, Nariman Niknejad

Abstract:

A vibration isolation technology for precise position control of a rotary system powered by two permanent magnet DC (PMDC) motors is proposed, where this system is mounted on an oscillatory frame. To achieve vibration isolation for this system, active damping and disturbance rejection (ADDR) technology is presented which introduces a cooperation of a main and an auxiliary PMDC, controlled by discrete-time sliding mode control (DTSMC) based schemes. The controller of the main actuator tracks a desired position and the auxiliary actuator simultaneously isolates the induced vibration, as its controller follows a torque trend. To determine this torque trend, a combination of two algorithms is introduced by the ADDR technology. The first torque-trend producing algorithm rejects the disturbance by counteracting the perturbation, estimated using a model-based observer. The second torque trend applies active variable damping to minimize the oscillation of the output shaft. In this practice, the presented technology is implemented on a rotary system with a pendulum attached, mounted on a linear actuator simulating an oscillation-transmitting structure. In addition, the obtained results illustrate the functionality of the proposed technology.

Keywords: Vibration isolation, position control, discrete-time nonlinear controller, active damping, disturbance tracking algorithm, oscillation transmitting support, stability robustness.

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Authors: Mandakini Thakur, Sheena Pall

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Technology had been intimately related to colonialism as colonizers found the tools of technology essential to penetrate, organize and develop the unexplored geographical areas which they conquered. Transportation and communication technologies played an important role in consolidating the British rule in India as these were essential components required for quick movement of goods, troops and securing co-ordination between authorities and officials at various levels. The province of Punjab in British India was annexed by the British in 1949 and they immediately started to introduce western technologies of transport and communication for transportation of agricultural produce, security of defence forces and acquiring comprehensive, accurate, and frequent information from every quarter of the region. This paper describes the introduction of western technologies of road and bridge construction, railways, telegraph, telephone, radio transmission and printing press by the British in Colonial Punjab. These technologies created appreciable impact on the colonial Punjabi society which has been highlighted. The paper is intended to contribute to the much needed aspect of History of Technology in colonial Punjab.

Keywords: Colonial Punjab, technology, transportation, communication.

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Authors: V. E. Messerle, O. A. Lavrichshev, A. B. Ustimenko

Abstract:

The article presents a plasma chemical technology for processing solid fuels, using examples of bituminous and brown coals. Thermodynamic and experimental investigation of the technology was made. The technology allows producing synthesis gas from the coal organic mass and valuable components (technical silicon, ferrosilicon, aluminum, and carbon silicon, as well as microelements of rare metals, such as uranium, molybdenum, vanadium, etc.) from the mineral mass. The thusly produced highcalorific synthesis gas can be used for synthesis of methanol, as a high-calorific reducing gas instead of blast-furnace coke as well as power gas for thermal power plants.

Keywords: Gasification, mineral mass, organic mass, plasma, processing, solid fuel, synthesis gas, valuable components.

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Authors: R. Chithra, B. Kalavathi, J. Christy Lavanya

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WiMAX is a telecommunications technology and it is specified by the Institute of Electrical and Electronics Engineers Inc., as the IEEE 802.16 standard. The goal of this technology is to provide a wireless data over long distances in a variety of ways. IEEE 802.16 is a recent standard for mobile communication. In this paper, we provide an overview of various key management algorithms to provide security for WiMAX.

Keywords: Broadcast, Rekeying, Scalability, Secrecy, Unicast, WiMAX.

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Authors: Hesham A. Elkaranshawy, Amr M. Abdelrazek, Hosam M. Ezzat

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The system of ordinary nonlinear differential equations describing sliding velocity during impact with friction for a three-dimensional rigid-multibody system is developed. No analytical solutions have been obtained before for this highly nonlinear system. Hence, a power series solution is proposed. Since the validity of this solution is limited to its convergence zone, a suitable time step is chosen and at the end of it a new series solution is constructed. For a case study, the trajectory of the sliding velocity using the proposed method is built using 6 time steps, which coincides with a Runge- Kutta solution using 38 time steps.

Keywords: Impact with friction, nonlinear ordinary differential equations, power series solutions, rough collision.

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Authors: Dileep Malkhede, Bhartendu Seth

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In this paper, the full state feedback controllers capable of regulating and tracking the speed trajectory are presented. A fourth order nonlinear mean value model of a 448 kW turbocharged diesel engine published earlier is used for the purpose. For designing controllers, the nonlinear model is linearized and represented in state-space form. Full state feedback controllers capable of meeting varying speed demands of drivers are presented. Main focus here is to investigate sensitivity of the controller to the perturbations in the parameters of the original nonlinear model. Suggested controller is shown to be highly insensitive to the parameter variations. This indicates that the controller is likely perform with same accuracy even after significant wear and tear of engine due to its use for years.

Keywords: Diesel engine model, Engine speed control, State feedback controller, Controller robustness.

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Authors: M. Athar Hussain, M. Zafar Iqbal., M. Saeed Akhtar

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The fast growing accessibility and capability of emerging technologies have fashioned enormous possibilities of designing, developing and implementing innovative teaching methods in the classroom. The global technological scenario has paved the way to new pedagogies in teaching-learning process focusing on technology based learning environment and its impact on student achievement. The present experimental study was conducted to determine the effectiveness of technology based learning environment on student achievement in English as a foreign language. The sample of the study was 90 students of 10th grade of a public school located in Islamabad. A pretest- posttest equivalent group design was used to compare the achievement of the two groups. A Pretest and A posttest containing 50 items each from English textbook were developed and administered. The collected data were statistically analyzed. The results showed that there was a significant difference between the mean scores of Experimental group and the Control group. The performance of Experimental group was better on posttest scores that indicted that teaching through technology based learning environment enhanced the achievement level of the students. On the basis of the results, it was recommended that teaching and learning through information and communication technologies may be adopted to enhance the language learning capability of the students.

Keywords: English as a Foreign Language, Student Achievement, Technology Based Learning

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Authors: Adesanya Anuoluwapo Olusola

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Technology has moved into the classroom, and it becomes difficult talking of achievement in and attitude to learning without making mention of it. The use of technology makes learning easy, real and practical as it motivates learners, sustains their interest and improves their attitude to learning. This study, therefore examined the pre-service teachers’ assessment of information technology application to instruction. The use of technology emphasizes and encourages active learning in the classroom. The study involved 100 pre-service teachers in the selected two (2) Colleges of Education, Nigeria. Purposive random sampling was used in selecting the participants and ex-post facto design was adopted the in which there is no manipulation of variables. Two valid and reliable instruments were used for data collection: Access Point ICT facilities and Application of ICT. The study established that pre-service teachers have less access to ICT facilities and Application of ICT in the college, apart from those students having the access outside the college. Also fewer pre-service teachers used ICT facilities on weekly and monthly bases. It was concluded that the establishment of students’ resources centres and Campus wide wireless connectivity must be implemented so as to improve and enhance students’ achievement in and attitude to learning. The time and attention devoted to learning activities and strategic specialized ICT skills and requisite entrepreneur skills should be increased so as to have easy access to information sources and be able to apply it in teaching process.

Keywords: Computer, ICT Application, Learning Facilities, Pre-Service Teachers.

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Authors: T. C. Kuo, Y. J. Huang, B. W. Hong

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This paper proposes an adaptive sliding mode controller which combines adaptive control and sliding mode control to control a nonlinear robotic manipulator with uncertain parameters. We use an adaptive algorithm based on the concept of sliding mode control to alleviate the chattering phenomenon of control input. Adaptive laws are developed to obtain the gain of switching input and the boundary layer parameters. The stability and convergence of the robotic manipulator control system are guaranteed by applying the Lyapunov theorem. Simulation results demonstrate that the chattering of control input can be alleviated effectively. The proposed controller scheme can assure robustness against a large class of uncertainties and achieve good trajectory tracking performance.

Keywords: Robotic manipulators, sliding mode control, adaptive law, Lyapunov theorem, robustness.

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Authors: S. M. Azad, H. Ghodsipour, F. Roshannafas

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In recent years ‘technology management and policymaking’ is one of the most important problems in management science. In this field, different generations of innovation and technology management are presented which the earliest one is Innovation System (IS) approach. In a general classification, innovation systems are divided in to 4 approaches: technical, sectoral, regional, and national. There are many researches in relation to each of these approaches in different academic fields. Every approach has some benefits. If two or more approaches hybrid, their benefits would be combined. In addition, according to the sectoral structure of the governance model in Iran, in many sectors, such as information technology, the combination of three other approaches with sectoral approach is essential. Hence, in this paper, combining two IS approaches (technical and sectoral) and using system dynamics, a generic model is presented for a sample of software industry. As a complimentary point, this article is introducing a new hybrid approach called Techno-Sectoral Innovation System. This TSIS model is accomplished by Changing concepts of the ‘functions’-which came from Technological IS literature- and using them into sectoral system as measurable indicators.

Keywords: Innovation system, technology, techno-sectoral system, functional indicators, system dynamics.

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Authors: Galina Mihaleva, C. Koh

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Fashion, like many other design fields, undergoes numerous evolutions throughout the ages. This paper aims to recognize and evaluate the significance of advance technology in fashion design and examine how it changes the role of modern fashion designers by modifying the creation process. It also touches on how modern culture is involved in such developments and how it affects fashion design in terms of conceptualizing and fabrication. The methodology used is through surveying the various examples of technological applications to fashion design and drawing parallels between what was achievable then and what is achievable now. By comparing case studies, existing fashion design examples and crafting method experimentations; we then spot patterns in which to predict the direction of future developments in the field. A breakdown on the elements of technology in fashion design helps us understand the driving force behind such a trend. The results from explorations in the paper have shown that there is an observed pattern of a distinct increase in interest and progress in the field of fashion technology, which leads to the birth of hybrid crafting methods. In conclusion, it is shown that as fashion technology continues to evolve, their role in clothing crafting becomes more prominent and grows far beyond the humble sewing machine.

Keywords: Fashion design, functional aesthetics, smart textiles, 3D printing.

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Authors: Kuhelee Chandel, Julia Åhlén, Stefan Seipel

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This study evaluates the accuracy of Microsoft HoloLens (Version 1) for small-scale industrial activities, comparing its measurements to ground truth data from a Kuka Robotics arm. Two experiments were conducted to assess its position-tracking capabilities, revealing that the HoloLens device is effective for measuring the position of dynamic objects with small dimensions. However, its precision is affected by the velocity of the trajectory and its position within the device's field of view. While the HoloLens device may be suitable for small-scale tasks, its limitations for more complex and demanding applications requiring high precision and accuracy must be considered. The findings can guide the use of HoloLens devices in industrial applications and contribute to the development of more effective and reliable position-tracking systems.

Keywords: Augmented Reality, AR, Microsoft HoloLens, object tracking, industrial processes.

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Authors: Charles Mbohwa, Gift Nyambe

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The paper reviews South Africa’s industrialization, the basis of its formation and to establish whether it can be expanded using technology transfer mechanisms principles. It also seek to draw comparisons from other industrialized countries and as a baseline, and take lessons on how these industrialized countries have achieved their secondary industrialization; hence they are known as the developed countries. It identifies the challenges faced by South Africa’s current industrial base and recommend ways that could be meaningful in assisting it to be expandable. It also seeks to contribute to the existing body of knowledge on industrialization and technology transfer in advancing industry formation. It is also the intention of the paper to look at best principles outlined in operations management theories on how they could be of value in strengthening industrial formation and expansion. These principles include but not limited to the application of lean manufacturing principles, however they are not only applicable to the manufacturing sector but to any business optimization strategy. There will be emphasize on the role of the primary sector in South Africa’s industrialization and the opportunities it ought to bring in strengthening and harnessing the success of the secondary sector formation.

Keywords: Industrialization, Expansion, operations and Technology transfer.

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Authors: A. Pashayev, R. Sadiqov, C. Ardil, F. Ildiz , H. Karabork

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The new technology of fuzzy neural networks for identification of parameters for mathematical models of geofields is proposed and checked. The effectiveness of that soft computing technology is demonstrated, especially in the early stage of modeling, when the information is uncertain and limited.

Keywords: Identification, interpolation methods, neuro-fuzzy networks, geofield.

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Authors: Justin D. Olmanson, Katrina S. Kennett, Bill Cope

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In educational technology, the idea of innovation is usually tethered to contemporary technological inventions and emerging technologies. Yet, using long-known technologies in ways that are pedagogically or experimentially new can reposition them as emerging educational technologies. In this study we explore how a subtle pivot in pedagogical thinking led to an innovative education technology. We describe the design and implementation of an online writing tool that scaffolds students in the evaluation of their own informational texts. We think about how pathways to innovation can emerge from pivots, namely a leveraging of longstanding practices in novel ways has the potential to cultivate new opportunities for learning. We first unpack Infowriter in terms of its design, then we describe some results of a study in which we implemented an intervention which included our designed application.

Keywords: Design, innovation, learning, technology, writing.

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Authors: Igor Astrov, Andrus Pedai

Abstract:

This paper focuses on a critical component of the situational awareness (SA), the control of autonomous vertical flight for an unmanned aerial vehicle (UAV). Autonomous vertical flight is a challenging but important task for tactical UAVs to achieve high level of autonomy under adverse conditions. With the SA strategy, we proposed a two stage flight control procedure using two autonomous control subsystems to address the dynamics variation and performance requirement difference in initial and final stages of flight trajectory for a nontrivial nonlinear trirotor mini-UAV model. This control strategy for chosen mini-UAV model has been verified by simulation of hovering maneuvers using software package Simulink and demonstrated good performance for fast SA in realtime search-and-rescue operations.

Keywords: Flight control, trirotor aircraft, situational awareness, unmanned aerial vehicle.

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Authors: Gunther Reinhart, Marwan Radi

Abstract:

Since the 1940s, many promising telepresence research results have been obtained. However, telepresence technology still has not reached industrial usage. As human intelligence is necessary for successful execution of most manual assembly tasks, the ability of the human is hindered in some cases, such as the assembly of heavy parts of small/medium lots or prototypes. In such a case of manual assembly, the help of industrial robots is mandatory. The telepresence technology can be considered as a solution for performing assembly tasks, where the human intelligence and haptic sense are needed to identify and minimize the errors during an assembly process and a robot is needed to carry heavy parts. In this paper, preliminary steps to integrate the telepresence technology into industrial robot systems are introduced. The system described here combines both, the human haptic sense and the industrial robot capability to perform a manual assembly task remotely using a force feedback joystick. Mapping between the joystick-s Degrees of Freedom (DOF) and the robot-s ones are introduced. Simulation and experimental results are shown and future work is discussed.

Keywords: Assembly, Force Feedback, Industrial Robot, Teleassembly, Telepresence.

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Authors: R. Chithra, B. Kalaavathi, K. S. Aruna Shivani

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Worldwide Interoperability for Microwave Access, is a broadband technology, which can effectively transmit a data across a group of users using Multicast and Broadcast Service. WiMAX belongs to a family of (IEEE 802.16) standards and is evolving as a fourth generation technology. WiMAX is the next generation technology that offers wireless access over long distances. MBS zone, which is a group of base stations that are broadcasting the same multicast packets which defines Multicast and Broadcast services. Handover is a process of transferring an ongoing call or data session from one channel connected to the core network to another channel. The handover causes authentication, delay, packet loss, jitter that mainly affects the communication. In this paper, we present a survey on handover security issues in WiMAX.

Keywords: WiMAX, Handover, Multicast and Broadcast Security.

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Authors: Tlotlollo Sidwell Hlalele, Shengzhi Du

Abstract:

High-voltage power transmission lines are the back bone of electrical power utilities. The stability and continuous monitoring of this critical infrastructure is pivotal. Nine-Sigma representing Eskom Holding SOC limited, South Africa has a major problem on proactive detection of fallen power lines and real time sagging measurement together with slipping of such conductors. The main objective of this research is to innovate RFID technology to solve this challenge. Various options and technologies such as GPS, PLC, image processing, MR sensors and etc., have been reviewed and draw backs were made. The potential of RFID to give precision measurement will be observed and presented. The future research will look at magnetic and electrical interference as well as corona effect on the technology.

Keywords: Precision Measurement, RFID and Sag.

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Authors: Buket Metin

Abstract:

Buildings cause a variety of loads on the environment due to activities performed at each stage of the building life cycle. Construction is the first stage that affects both the natural and built environments at different steps of the process, which can be defined as transportation of materials within the construction site, formation and preparation of materials on-site and the application of materials to realize the building subsystems. All of these steps require the use of technology, which varies based on the facilities that contractors and subcontractors have. Hence, environmental consequences of the construction process should be tackled by focusing on construction technology options used in every step of the process. This paper presents an environmental decision-making model for assessing on-site performances of subcontractors based on the construction technology options which they can supply. First, construction technologies, which constitute information, tools and methods, are classified. Then, environmental performance criteria are set forth related to resource consumption, ecosystem quality, and human health issues. Finally, the model is developed based on the relationships between the construction technology components and the environmental performance criteria. The Fuzzy Analytical Hierarchy Process (FAHP) method is used for weighting the environmental performance criteria according to environmental priorities of decision-maker(s), while the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) method is used for ranking on-site environmental performances of subcontractors using quantitative data related to the construction technology components. Thus, the model aims to provide an insight to decision-maker(s) about the environmental consequences of the construction process and to provide an opportunity to improve the overall environmental performance of construction sites.

Keywords: Construction process, construction technology, decision making, environmental performance, subcontractors.

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Authors: José L. Jiménez

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The use of technology in the classroom is an issue that is constantly evolving. Digital age students learn differently than their teachers did, so now the teacher should be constantly evolving their methods and teaching techniques to be more in touch with the student. In this paper a case study presents how were used some of these technologies by accompanying a classroom course, this in order to provide students with a different and innovative experience as their teacher usually presented the activities to develop. As students worked in the various activities, they increased their digital skills by employing unknown tools that helped them in their professional training. The twenty-first century teacher should consider the use of Information and Communication Technologies in the classroom thinking in skills that students of the digital age should possess. It also takes a brief look at the history of distance education and it is also highlighted the importance of integrating technology as part of the student's training.

Keywords: Digital tools, on-line learning, social networks, technology.

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Authors: K. Dimitropoulos, N. Grammalidis, I. Gragopoulos, H. Gao, Th. Heuer, M. Weinmann, S. Voit, C. Stockhammer, U. Hartmann, N. Pavlidou

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Existing ground movement surveillance technologies at airports are subjected to limitations due to shadowing effects or multiple reflections. Therefore, there is a strong demand for a new sensing technology, which will be cost effective and will provide detection of non-cooperative targets under any weather conditions. This paper aims to present a new intelligent system, developed within the framework of the EC-funded ISMAEL project, which is based on a new magnetic sensing technology and provides detection, tracking and automatic classification of targets moving on the airport surface. The system is currently being installed at two European airports. Initial experimental results under real airport traffic demonstrate the great potential of the proposed system.

Keywords: Air traffic management, magnetic sensors, multitracking, A-SMGCS.

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Authors: Igor Astrov, Andrus Pedai

Abstract:

This paper focuses on a critical component of the situational awareness (SA), the control of autonomous vertical flight for tactical unmanned aerial vehicle (TUAV). With the SA strategy, we proposed a two stage flight control procedure using two autonomous control subsystems to address the dynamics variation and performance requirement difference in initial and final stages of flight trajectory for a nontrivial nonlinear eight-rotor helicopter model. This control strategy for chosen model of mini-TUAV has been verified by simulation of hovering maneuvers using software package Simulink and demonstrated good performance for fast stabilization of engines in hovering, consequently, fast SA with economy in energy of batteries can be asserted during search-andrescue operations.

Keywords: Flight control, eight-rotor helicopter, situational awareness, tactical unmanned aerial vehicle

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Authors: Lu Wei, Yunhao Zhu, Ping Deng, Wentao Yu

Abstract:

Past literature on business incubators distinguished incubators based on their mission statements. However, more and more mission statements become a slogan rather than a reality. It is therefore more appropriate to identify business incubators based on their real activities, rather than the missions they declared. With a sample of technology business incubators (TBIs) in China, we try to investigate business incubators’ real activities by examining the incubation efficiency along the following five dimensions, i.e., survival of new ventures, technology transfer, local economic growth, job creation, and profit generation. Furthermore, we identified six types of business incubators. The results indicate that generally Chinese TBIs have a greater preference for acquiring profits over other dimensions. 

Keywords: Business incubators, mission statements, real activities, incubation efficiency, technology business incubators, China.

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Authors: Ahmad Forouzan Tabar, Mohammad Azadi, Alireza Alesaadi

Abstract:

This paper describes a sliding mode controller for autonomous underwater vehicles (AUVs). The dynamic of AUV model is highly nonlinear because of many factors, such as hydrodynamic drag, damping, and lift forces, Coriolis and centripetal forces, gravity and buoyancy forces, as well as forces from thruster. To address these difficulties, a nonlinear sliding mode controller is designed to approximate the nonlinear dynamics of AUV and improve trajectory tracking. Moreover, the proposed controller can profoundly attenuate the effects of uncertainties and external disturbances in the closed-loop system. Using the Lyapunov theory the boundedness of AUV tracking errors and the stability of the proposed control system are also guaranteed. Numerical simulation studies of an AUV are included to illustrate the effectiveness of the presented approach.

Keywords: Lyapunov stability, autonomous underwater vehicle (AUV), sliding mode controller, electronics engineering.

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Authors: K. Patanarapelert, I.M. Tang

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The effect of a time delay on the transmission on dengue fever is studied. The time delay is due to the presence of an incubation period for the dengue virus to develop in the mosquito before the mosquito becomes infectious. The conditions for the existence of a Hopf bifurcation to limit cycle behavior are established. The conditions are different from the usual one and they are based on whether a particular third degree polynomial has positive real roots. A theorem for determining whether for a given set of parameter values, a critical delay time exist is given. It is found that for a set of realistic values of the parameters in the model, a Hopf bifurcation can not occur. For a set of unrealistic values of some of the parameters, it is shown that a Hopf bifurcation can occur. Numerical solutions using this last set show the trajectory of two of the variables making a transition from a spiraling orbit to a limit cycle orbit.

Keywords: Dengue fever transmission, time delay, Hopfbifurcation, limit cycle behavior

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Authors: Adriana Alexandru, Eleonora Tudora, Ovidiu Bica

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This paper is an overview of the structure of Radio Frequency Identification (RFID) systems and radio frequency bands used by RFID technology. It also presents a solution based on the application of RFID for brand authentication, traceability and tracking, by implementing a production management system and extending its use to traders.

Keywords: Radio Frequency Identification, Tag, Tag reader, Traceability.

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Authors: Dimitris Balios, Stefanos Tantos

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Economic growth and social evolution are connected to trust relationships in a society. The quality of the accounting information, the tax information system and the tax audit mechanism evolve multiple benefits in an economy. Tax evasion, the illegal practice where people and companies do not pay taxes, is a crime because of the negative effect in economy and society. In this paper, we describe a theoretical framework on the characteristics of a fair and efficient tax auditing information system which could be a tool against tax evasion, a tool for an economy to grow, especially in countries that face fluctuations in economic activity. We conclude that a fair and efficient tax auditing information system increases the reliability of tax administration, improves taxpayers’ tax compliance and causes a developmental trajectory for the economy.

Keywords: Auditing information system, auditing mechanism, tax evasion, taxation, quality of accounting information.

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