scholarly journals Games and network structures on corruption, income inequality, and tax control

2020 ◽  
Vol 13 ◽  
pp. 152-172
Author(s):  
Elena Gubar ◽  
◽  
Edgar J. Sánchez Carrera ◽  
Suriya Kumacheva ◽  
Ekaterina Zhitkova ◽  
...  
Keyword(s):  
Simulation Analysis ◽  
Research Work ◽  
Evolutionary Model ◽  
Real Income ◽  
Public Authorities ◽  
Tax System ◽  
The Poor ◽  
Corrupt Behavior ◽  
And Control ◽  
The Impact

The income tax system is the main instrument of fiscal policy that aims to improve income distribution and economic growth, but the problem arises when there is corrupt behavior in that system. While the tax audit is a tax control tool that is costly, the tax system should guarantee, however, the instruments for tax collection. In this research work, we formulate a model in which all taxpayers decide to pay taxes or not according to their personal income, individual preferences with respect to the audit and tax control information perceived in their social environment. We develop a theoretical model to study the structure of citizen networks that must pay taxes. First, we assume that citizens are classified by two social groups, the rich and the poor. When all citizens are taxpayers, but public authorities are corrupt, we show that the poor group is the most affected by corruption. However, when taxpayers are corrupt or tax evaders, we implement mechanisms to audit and control this corrupt behavior. Hence, we show that this situation of corruption and control of tax payments can be represented by several well-known theoretical games. Then, we apply the evolutionary theory of the game in the network considering that each taxpayer receives information from his∖her neighbors about the probability of audit and that he∖she could react according to his∖her risk status and real income. Such behavior forms a group of informed agents that propagate the information beyond the proportions of the informed and uninformed contributors that are modified. Our evolutionary model in the structure of the network describes the changes in the population of taxpayers driven by the impact of information on the future fiscal audit. Our simulation analysis shows that the initial and final preferences of taxpayers depend on important parameters, that is, taxes and fines, audit information and costs.

scholarly journals Soybean (Glycine max (L.) Merr.) Production in the Cameroonian Cotton Basin between the Dynamics of Structuring an Agricultural Value Chain and Sustainability Issues

2020 ◽  
Author(s):  
Eric Joël Fofiri Nzossié ◽  
Christophe Bring
Keyword(s):  
Value Chain ◽  
Rapid Development ◽  
Agricultural Activities ◽  
Public Authorities ◽  
The Poor ◽  
Working People ◽  
Glycine Max L ◽  
Real Value ◽  
Sustainability Challenges ◽  
And Control

Over the past ten years, the Cameroonian cotton front, in the Sudano-Sahelian region, has experienced dynamics in soybean production, resulting in significant changes in agro-systems. From a simple hut culture not referenced in regional agricultural statistics, since 2010, soybean ranks 2nd in legumes cultivated after peanuts, followed by cowpea and voandzou, yet culturally and economically more adopted by the populations. The rapid development of cultivated areas from 6,705 ha in 2008 to 15,020 ha in 2018 is indicative of the enthusiasm shown by farmers for this speculation which, despite the almost lack of supervision on the part of public authorities, now structures a real value chain with challenges for improving farmers’ incomes, in a space where more than 80% of working people live from agricultural activities. The objective of this research is therefore to analyse the sustainability challenges of a productive and market dynamics built around speculation subject to strong demands of international competitiveness. The results show that the viability of this dynamics remains precarious through a set of constraints inherent in the proven inability of farmers to empower themselves to optimise production and control marketing, as well as the poor technical supervision of cultivation.

Reduction of hole misalignment in turbocharger center housing

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
G. Sundaramali ◽  
C. Vishal Reddy ◽  
Revanth Vinay Kumar Kodali ◽  
Sherin Thomas Sipri ◽  
K. Santhosh Raj ◽  
...  
Keyword(s):  
Manufacturing Process ◽  
Research Work ◽  
Rejection Rate ◽  
Content Type ◽  
Component Problem ◽  
Six Sigma Methodology ◽  
Definition Of ◽  
And Control ◽  
The Impact ◽  
Clamping Pressure

PurposeThis research work focuses on implementing this methodology in reducing the rejection rate of the turbocharger component problem that occurs during the manufacturing process. Using design, measure, analyze, improve and control (DMAIC) processes, it has been identified that clamping pressure on the component is one factor that affects quality. The impact of clamping pressure is studied to arrive at the ideal clamping pressure in which the rejection rate is the least.Design/methodology/approachQuality is the keyword in manufacturing where the production of a defect-free component is the most sought out objective. The definition of quality keeps getting refined throughout the years, from making products with no defects to minimizing rejection and scrap in the manufacturing process. Production facilities, to achieve this purpose, have adopted various methods and use of the DMAIC of Six Sigma methodology is one among them.FindingsThe study identified the fault causing the defect and suggested the methods to correct the fault. The suggestions would result in reducing the losses arising due to this and similar rejection causes.Originality/valueWith the adoption of DMAIC, it is found that misalignment of top and side clamp pressure is zero. When the side clamp pressure is at 75 PSI, and top clamp pressure is changed from 90 PSI to 95 PSI, the mean of responses is greater than the side clamp pressure of 80 PSI. Therefore, from the three-combination top clamp pressure of 100 PSI and the side clamp pressure of 75 PSI is the optimal condition.

Kinematic Simulation and Structural Optimization Analysis of Some Kind of Transfer Robot

2014 ◽  
Vol 501-504 ◽  
pp. 2532-2535
Author(s):  
Li Wang ◽  
En Guang Zhang
Keyword(s):  
Structural Analysis ◽  
Structural Optimization ◽  
Optimization Design ◽  
Simulation Analysis ◽  
Original Model ◽  
Optimization Analysis ◽  
Kinematic Simulation ◽  
The Poor ◽  
Movement Stability ◽  
And Control

Based on some kind of transfer robot, conduct virtual assembly and kinematic simulation analysis on transfer robot by using NX software, thus to instruct the practical assembly and control of the robot. Analyze the poor movement stability of robot, point out its flaws of inertial impact and short rigidity. Conduct structural analysis on the original model by using NX software, verify the analytical conclusions, and carry out structural optimization design on the model to improve the products structure.

scholarly journals Construction of Monitoring Model and Algorithm Design on Passenger Security during Shipping Based on Improved Bayesian Network

2014 ◽  
Vol 2014 ◽  
pp. 1-8
Author(s):  
Jiali Wang ◽  
Qingnian Zhang ◽  
Wenfeng Ji
Keyword(s):  
Bayesian Network ◽  
Algorithm Design ◽  
Research Work ◽  
Bayesian Network Model ◽  
Shipping Company ◽  
Monitoring Model ◽  
Passenger Safety ◽  
The Index System ◽  
And Control ◽  
The Impact

A large number of data is needed by the computation of the objective Bayesian network, but the data is hard to get in actual computation. The calculation method of Bayesian network was improved in this paper, and the fuzzy-precise Bayesian network was obtained. Then, the fuzzy-precise Bayesian network was used to reason Bayesian network model when the data is limited. The security of passengers during shipping is affected by various factors, and it is hard to predict and control. The index system that has the impact on the passenger safety during shipping was established on basis of the multifield coupling theory in this paper. Meanwhile, the fuzzy-precise Bayesian network was applied to monitor the security of passengers in the shipping process. The model was applied to monitor the passenger safety during shipping of a shipping company in Hainan, and the effectiveness of this model was examined. This research work provides guidance for guaranteeing security of passengers during shipping.

The Fouling of Axial Flow Compressors: Causes, Effects, Susceptibility, and Sensitivity

2009 ◽  
Author(s):  
Cyrus B. Meher-Homji ◽  
Mustapha Chaker ◽  
Andrew F. Bromley
Keyword(s):  
Gas Turbine ◽  
Gas Turbines ◽  
Simulation Analysis ◽  
Pressure Ratio ◽  
Axial Flow ◽  
Design Parameters ◽  
Comprehensive Treatment ◽  
Performance Deterioration ◽  
And Control ◽  
The Impact

Increased fuel costs have created a strong incentive for gas turbine operators to understand, minimize and control performance deterioration. The most prevalent deterioration problem faced by gas turbine operators is compressor fouling. Fouling causes a drop in airflow, pressure ratio and compressor efficiency, resulting in a “re-matching” of the gas turbine and compressor and a drop in power output and thermal efficiency. This paper addresses the causes and effects of fouling and provides a comprehensive treatment of the impact of salient gas turbine design parameters on the susceptibility and sensitivity to compressor fouling. Simulation analysis of ninety two (92) gas turbines of ranging from a few kW to large engines rated at greater than 300 MW has been conducted. It is hoped that this paper will provide practical information to gas turbine operators.

scholarly journals Tax Concession In Life Insurance In Algeria

2021 ◽  
Vol 04 (10) ◽  
Author(s):  
Athmane ALLAM ◽  
Keyword(s):  
Life Insurance ◽  
Public Authorities ◽  
Tax System ◽  
World Average ◽  
The Public ◽  
Market Insurance ◽  
Insurance Penetration ◽  
The Impact ◽  
Insurance Tax ◽  
World Ranking

The Algerian insurance market remains under-exploited. In 2019, it generated a turnover of 152,148billion DA, of which 14.118MDA (9.27%) in life insurance. The insurance penetration (turnover / GDP) is about 0.68% against 2.14% in Tunisia and 3.88% in Morocco and a world average of 6.09%. Also, about the density (CA / Population), in Algeria, it is about 28 $ / head against 75$/ head in Tunisia and 127$ / head in Morocco and a world average of 682 $ / head. The purpose of this study is to show the impact of the life insurance tax system on the development of the latter. For that, we started by presenting the Algerian market insurance, its organization, its structure, its world ranking, this is to detect the difficulties and weaknesses of the latter, particularly the insurance branch of people and the reasons for his delay. Next, we have presented the efforts made by the public authorities in tax breaks to promote the latter, and the shortcomings related to the application of these measures, of which we have cited the Tunisian example, finally, we tried to give recommendations to better exploit these reliefs.

scholarly journals Distribution of spontaneous combustion three zones and optimization of nitrogen injection location in the goaf of a fully mechanized top coal caving face

PLoS ONE ◽  
2021 ◽  
Vol 16 (9) ◽  
pp. e0256911
Author(s):  
Yun Qi ◽  
Wei Wang ◽  
Qingjie Qi ◽  
Zhangxuan Ning ◽  
Youli Yao
Keyword(s):  
Combustion Zone ◽  
Heat Dissipation ◽  
Spontaneous Combustion ◽  
Simulation Analysis ◽  
Distribution Area ◽  
Nitrogen Injection ◽  
Residual Coal ◽  
Controlling Measures ◽  
And Control ◽  
The Impact

In order to effectively prevent and control spontaneous combustion of residual coal in the goaf and reduce the waste of nitrogen caused by setting the position of nitrogen injection, 1303 fully mechanized coal caving faces of the Jinniu Mine are studied. By deploying a bundle tube monitoring system in the inlet air side and return air side of the goaf, changes in gas concentration in the goaf are continuously monitored. In addition, the distribution area for spontaneous combustion three-zone in the goaf is divided into heat dissipation zone, oxidized spontaneous combustion zone, and suffocation zone. Simulations from the COMSOL Multiphysics 5.3 software provide insight based on the three zones division standard of spontaneous combustion in the goaf. The gradual deepening of the nitrogen injection position into the goaf affects the lower limit of the oxidized spontaneous combustion zone significantly, but the impact on the upper limit of the oxidized spontaneous combustion zone is not obvious and is negligible. With regard to the width of the oxidized spontaneous combustion zone, it initially decreases followed by a gradual increase. Numerical calculations suggest the optimal nitrogen injection position is 40 m from the roof cutting line, with an oxidized spontaneous combustion zone width of 28 m. Based on the simulation analysis results, nitrogen injection controlling measures have been adopted for spontaneous combustion of residual coal in the goaf of the 1303 fully mechanized coal caving faces, and coal self-ignition in the goaf has been successfully extinguished.

scholarly journals EFFECT OF MORAL CONDUCT ON TAX MANAGEMENT: COHERENT PERCEPTIVE

2021 ◽  
Vol 6 (3) ◽  
Author(s):  
Inyang Ochi Inyang ◽  
Rose Emmanuel Eyo ◽  
John Oboh Ogenyi
Keyword(s):  
Best Practice ◽  
Equal Treatment ◽  
Public Authorities ◽  
Tax System ◽  
Moral Conduct ◽  
Ex Post ◽  
Tax Management ◽  
Ex Post Facto ◽  
Tax Payers ◽  
The Impact

The exploration was undertaken on the effect of moral conduct on tax management: Coherent perceptive. The objectives were to: determine the effect of tax equity on tax management in Nigeria; investigate how tax payers’ integrity influence tax management in Nigeria; ascertain the nexus of fairness and tax management in Nigeria; and examine the impact of honesty on tax management in Nigeria. The design adopted in this study was an ex post facto design. This is because the events had already taken place before the investigation is carried out. The ex-post facto design uses descriptive survey to scientifically collect data from a population and explores the relationship between the dependent and independent variables. The data for the study were analyzed with multiple linear regression technique to determine the nexus between the moral conduct of tax payers and tax management. The result revealed that tax equity, taxpayers’ integrity, tax fairness and tax honesty affect tax management in Nigeria. Therefore, the study ended by making the following suggestions; that great care should be taken in developing a code of best practice for tax managers to ensure that all the moral factors are effectively addressed within this code for efficient and effective tax structure. The public authorities and tax managers should encourage taxpayers’ knowledge and integrity through the provision of quality infrastructural facilities and other incentives to enhance its revenue generation. The motivation of tax payers through the provision of public goods and services will help to encourage them to remit their tax liabilities and hence improve on their moral conducts for efficient tax management. Individual tax laws need to adhere to moral internal and external standards, such as equal treatment and principles imminent to a given tax, derived from its legal character. The moral quality or fairness of tax law is important because it determines the reach of the obligation of the constituents to pay taxes and the level of voluntary compliance. The tax system should be fair and objective. High level of literacy and managerial capability should be enhanced through adequate sensitization and awareness on the part of the taxpayers, while the managerial competence of the tax collectors should be appropriately enhanced towards the development of efficient tax system. JEL: L20; L23 <p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/edu_01/0785/a.php" alt="Hit counter" /></p>

scholarly journals THE IMPACT OF AUDITING AND INTERNAL CONTROLS ON THE MANAGEMENT OF A BUSINESS ORGANIZATION. A CASE STUDY OF PRUDENTIAL BANK LIMITED (WEIJA BRANCH)

2019 ◽  
pp. 51-64
Author(s):  
Alex Acquah ◽  
Takyi Kwabena Nsiah ◽  
Ebenezer Yaw Ofosuhene ◽  
Elizabeth Naa Akushia Antie
Keyword(s):  
Internal Control ◽  
Research Work ◽  
Internal Audit ◽  
Secondary Data ◽  
Internal Controls ◽  
Control Practice ◽  
Set Up ◽  
And Control ◽  
The Impact

For system-based auditing to work effectively the auditor will like to rely on internal controls to reduce the volume of substantive testing. It is therefore important for the auditor to examine the internal control practice and procedures that are in place in the client’s business. Where weaknesses are revealed, the auditor recommends ways of improving the systems. This research examines the relationship between some components (risk assessment, control environment and control activate) of internal control systems and the effectiveness of audit program in prudential bank Weija branch. The study exploited information by the help of both primary and secondary data from questionnaires and interview schedules. However, the purposive method of sampling was used in this research work. In all 10 respondents were sampled from the fifty (50) respondents under review. The data captured in this study, was analyzed and interpreted through descriptive method by the help of frequency tables, graphical presentation and tables. Based on the investigations carried, the internal control system was seen to be significant in detection of fraud in banks in Ghana; there is therefore the need for an effective and acceptable internal control structure in banking organizations. It was therefore recommended that Prudential Bank Limited set up internal audit units at their various branches all over the country, so that there shall always be internal audit personnel to ensure adherence to the internal controls that exist in the organization. In view of this, the internal audit personnel should also be revolved at regular intermissions to prevent any form of professional misconducts.

scholarly journals Influential Node Identification in Command and Control Networks Based on Integral k-Shell

2019 ◽  
Vol 2019 ◽  
pp. 1-15
Author(s):  
Yunming Wang ◽  
Bo Chen ◽  
Weidong Li ◽  
Duoping Zhang
Keyword(s):  
Network Performance ◽  
Simulation Analysis ◽  
Command And Control ◽  
Control Network ◽  
Control Networks ◽  
Influential Nodes ◽  
Influential Node ◽  
And Control ◽  
Global And Local ◽  
The Impact

Influential nodes act as a hub for information transmission in a command and control network. The identification of influential nodes in a network of this nature is a significant and challenging task; however, it is necessary if the invulnerability of the network is to be increased. The existing k-shell method is problematic in that it features a coarse sorting granularity and does not consider the local centrality of nodes. Thus, the degree of accuracy with which the influential nodes can be identified is relatively low. This motivates us to propose a method based on an integral k-shell to identify the influential nodes in a command and control network. This new method takes both the global and local information of nodes into account, introduces the historical k-shell and a 2-order neighboring degree, and refines the k-shell decomposition process in a network. Simulation analysis is carried out from two perspectives: to determine the impact on network performance when influential nodes are removed and to obtain the correlation between the integral k-shell value and its propagation value. The simulation results show that the integral k-shell method, which employs an algorithm of lower complexity, accurately identifies the influence of those nodes with the same k-shell values. Furthermore, the method significantly improves the accuracy with which the influential nodes can be identified.

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