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Number of results: 7
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Abstract

In this paper, we consider how charity donations influence tax cheating decisions. Paying taxes is a legal requirement, and some taxpayers are reluctant to pay and search for actions aimed at reducing the amount of tax they pay. Donating money to charity not only allows benefit from the legal tax relief but can also lead to violation of moral and law standards. Engagement in moral acts might enhance individuals’ propensity to engage in subsequent immoral behavior by providing them with moral credits. Two experiments were conducted in which people donated to charity, and then decided whether to cheat on tax. Study 1 was based on an imaginary situation, while in Study 2 real-life monetary payments were introduced. The vast majority of the respondents in both studies (N=218) were taxpayers. Research demonstrated that donating to charity increased the tendency to underreport income (Study 1) and enhanced the tendency to apply for undue tax relief (Study 2). Therefore, within the context of taxation, donating to charity may be a double-edged sword in that it provides people with moral credits, making them feel entitled to cheat when paying taxes.
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Authors and Affiliations

Sabina Kołodziej
1
ORCID: ORCID
Małgorzata Niesiobędzka
2
ORCID: ORCID

  1. Kozminski University, Warsaw, Poland
  2. University of Bialystok, Bialystok, Poland
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Abstract

This study summarised the recent achievement in developing fiber reinforced geopolymer concrete. The factor of replacing Ordinary Portland Cement (OPC) which is due to the emission of carbon dioxide that pollutes the environment globally is well discussed. The introduction towards metakaolin is presented. Besides, the current research trend involved in geopolymer also has been reviewed for the current 20 years to study the interest of researchers over the world by year. Factors that contribute to the frequency of geopolymer research are carried out which are cost, design, and the practicality of the application for geopolymer concrete. Besides, the importance of steel fibers addition to the geopolymer concrete is also well discussed. The fundamental towards metakaolin has been introduced including the source of raw material, which is calcined kaolin, calcined temperature, chemical composition, geopolymerisation process, and other properties. Alkali activators which are mixing solution between sodium hydroxide (NaOH) and sodium silicate (Na2SiO3) have been reviewed. The mechanical properties of fibers reinforced metakaolin-based geopolymer concrete which is compressive and flexural are thoroughly reviewed. The compressive and flexural strength of fiber-reinforced metakaolin geopolymer concrete shows some improvement to the addition of steel fibers. The reviews in this field demonstrate that reinforcement of metakaolin geopolymer concrete by steel fibers shows improvement in mechanical performance.
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Authors and Affiliations

Meor Ahmad Faris
1 2
ORCID: ORCID
Mohd Mustafa Al Bakri Abdullah
1 3
ORCID: ORCID
Ratnasamy Muniandy
ORCID: ORCID
Shamala Ramasamy
1 2
ORCID: ORCID
Mohammad Firdaus Abu Hashim
1 2
ORCID: ORCID
Subaer Junaedi
4
ORCID: ORCID
Andrei Victor Sandu
5
ORCID: ORCID
Muhammad Faheem Mohd Tahir
1 3
ORCID: ORCID

  1. University Malaysia Perlis, Faculty of Chemical Engineering Technology, Center of Excellent Geopolymer and Green Technology, Perlis, Malaysia
  2. University Malaysia Perlis (UniMAP), Faculty of Mechanical Engineering Technology, Perlis, Malaysia
  3. University Malaysia Perlis (UniMAP), Faculty of Chemical Engineering Technology, Perlis, Malaysia
  4. Universitas Negeri Makasssar, Faculty of Mathematics and Natural Sciences, Indonesia
  5. Gheorge Asachi Technical University of Lasi, Faculty of Materials Science and Engineering, Lasi, Romania
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Abstract

In this article we present a procedure that allows to synthesize optimal circuit representing any reversible function within reasonable size limits. The procedure allows to choose either the NCT or the MCT gate set and specify any number of ancillary qubits to be used in the circuit. We will explore efficacy of this procedure by synthesizing various sources of nonlinearity used in contemporary symmetric ciphers and draw conclusions about properties of those transformations in quantum setting. In particular we will try to synthesize optimal circuit representing ASCON cipher SBOX which recently won NIST competition for Lightweight Cryptography standard.
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Authors and Affiliations

Adam Jagielski
1

  1. Military University of Technology in Warsaw, Poland
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Abstract

The possibility of producing chitosan by enzymatic deacetylation of chitin has been the subject of numerous investigations over the last twenty years, but to date no satisfactory method has been developed. In this paper the influence of chitin chain conformation and chitin particle crystallinity on the enzymatic deacetylation of chitin is investigated to determine the relative importance of these two factors on the process. It is shown that the high crystallinity of chitin is the main obstacle to converting chitin to chitosan by enzymatic deacetylation.

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Authors and Affiliations

Małgorzata M. Jaworska
George A.F. Roberts
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Abstract

As in the first part I (Warsaw 2018) the main research goal of the authors is distinguishing East Slavic borrowings from Polish archaisms. These units could be explained as a parallel, convergence, or Polish and Ruthenian neologisms in the Polish language area as a consequence of interference. The detailed and comprehensive analysis considering geographic, chronological and etymological aspects of the selected lexical items, allowed the authors to establish the provenance of the researched vocabulary in a precise and reliable way. The paper is exemplary both in terms of content and applied methodology.
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Authors and Affiliations

Adam Fałowski
1
ORCID: ORCID

  1. Institute of Eastern Slavonic Studies, Jagiellonian University, Kraków, Poland

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