• The Journal of Asian Finance, Economics and Business
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• 제6권4호
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• pp.129-137
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• 2019

Tax can be categorised into direct tax and indirect tax. This paper uses the ordinary least-squares regression method to study the impact of direct and indirect tax on economic growth in Vietnam in the period 2003-2017. Statistical data is collected from the Ministry of Finance of Vietnam. Theoretically, tax generates the state budget revenue and is a tool to regulate the economy. The results of statistical tests show that tax has a positive impact on Vietnam's economic growth. However, the effects of direct tax and indirect tax are different. The indirect tax has a positive influence and promote Vietnam's economic growth, while the impact of the direct tax is invisible. There has not been sufficient evidence to confirm that the indirect tax has a more positive impact than the direct tax. To promote economic growth, Vietnam needs to restructure its tax system towards: (1) Increasing the proportion of indirect tax, reducing the proportion of direct tax in the state budget revenue; (2) Expanding tax bases; (3) Reducing tax rates of corporate income tax and personal income tax; (4) Increasing tax rates of environmental protection tax, natural resources tax, value added tax and excise tax on some types of goods which harm health and environment.

• 산경연구논집
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• 제9권5호
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• pp.17-24
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• 2018

Purpose - Through the analysis of the characteristics of overseas direct purchase websites and the relevant empirical analysis of the quality of service delivery, the activated theory/strategy and significance of the overseas direct purchase are sorted out. Research design, data, and methodology - In the process, to make more effective analysis, several analysis tools and analysis programmes are used, IBM SPSS Statistics 23.0 and IBM SPSS AMOS 23.0. Results - Among the characteristics of the overseas direct purchase website, the security, convenience and information provided by the overseas direct purchase have already had a positive impact on the satisfaction. The quality of the delivery service is composed of four factors: rapidity, reliability, intimacy and correctness. The research results indicate that the satisfaction level has a positive impact on the re-purchase intention. Conclusions - The significance of this study has the characteristics of overseas direct purchase sites which have confirmed that security convenience and intelligence availability have a positive impact on satisfaction and re-purchase intent. It is important to have a safe and reliable access to shopping sites on overseas direct purchase sites. In the characteristics of overseas direct purchase sites, the interaction have no positive effect on satisfaction and re-purchase intention.

• The Journal of Asian Finance, Economics and Business
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• 제7권4호
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• pp.121-131
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• 2020

This study aims to investigate the interplay between education and local roads on Foreign Direct Investment (FDI) in the Philippines, using economic growth as an instrument. The study used the quantitative research design applying both descriptive and inferential statistics. A combination of Two Stage Least Square Regression Model and three approaches in Panel Regression Model such as Pooled Least Square, Fixed Effect Model, and Random Effect Model were utilized in order to study the effects of education and local roads on foreign direct investment of the Philippines. Based on Fixed Effect regression results, higher education graduates and local road investments, as conditioned by economic growth, were significant factors in order to increase the foreign direct investment in the Philippines. Accordingly, a unit increase in higher education graduates, as conditioned by economic growth, leads to 8.758 unit increases in the foreign direct investment. While, a unit increased in local road investments, as conditioned by economic growth, leads to a 0.002 decrease in foreign direct investment. The regression results of the study suggest that the Foreign Direct Investment in the regions such as CAR, I, II, IV-B, V, VIII, IX, X, XI, XII, XIII, and ARMM are higher compared to Region IV-A.

• 농업과학연구
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• 제35권2호
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• pp.247-262
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• 2008

The purpose of this study is to evaluate farmer's general contents on the current direct payment schemes and to derive some improvement measures, based on the survey data for the three types of direct payment schemes currently executed in Korea; Rice Farmer's Income Support, Early Retirement Aged Farmer's Support and Less Favored Area Direct Payment. In recent years we have introduced diverse direct payment schemes that are expected to have immediate effects in a short term period without enough preparation of the policy, which raises some contradiction between the agricultural policy and the original purpose of the direct payments. The result shows some important revisions should be made related the direct payment schemes, such as farmer's income stability through the improvement of unit payment and the payment length jointed with criteria of the payment, in addition to keeping up multifunctionality of agriculture and enhancing the effect of structural adjustment in agriculture.

• Journal of Animal Science and Technology
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• 제52권3호
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• pp.187-190
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• 2010

The objective of this study was to estimate genetic parameters for total number of born (TNB), number of born alive (NBA) and teat numbers (TN) of Landrace and Yorkshire breeds in Korean swine population using multiple trait animal model procedures. Total numbers of 4,653 records for teat numbers and 8,907 records for TNB and NBA collected from 2004 to 2008 on imported breeding pigs and their litter size records were used in this study. To find the appropriate model for estimation of genetic parameters (heritabilities and genetic correlations), five statistical models (two models for reproductive traits, two models for teat numbers, one model for combining these traits) considering only direct additive genetic effects, including maternal effects were used and Akaike information criteria (AIC) of each two models for reproductive traits and teat trait were compared. The means and standard deviations of TNB, NBA, and TN were $11.52{\pm}3.34$, $10.55{\pm}2.96$ and $14.30{\pm}0.83$, respectively. Estimated heritabilities for TNB and NBA traits using the model which considered only additive genetic effect were low (0.06 and 0.05, respectively). However, estimated heritabilities considering maternal genetic effects were a little bit higher than that of the model considering only additive genetic effect (0.09 for TNB and NBA, respectively). Estimated heritability for TN using the model which considered only additive genetic effect was 0.40. However, estimated heritability of direct genetic effects from a model considering maternal genetic effect was high (0.60). All results of AIC statistics, the models considering maternal effect was more appropriate than the models considering only additive genetic effect. Genetic correlations of direct additive genetic effect between litter size (TNB, NBA) and teat numbers were low (-0.18 and -0.14, respectively). However, genetic correlations of maternal effect between litter size (TNB, NBA) and teat numbers were a little bit higher than those of direct additive genetic effect (0.08 and 0.16, respectively).

• 한국콘텐츠학회논문지
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• 제10권8호
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• pp.177-185
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• 2010

메시지 프레이밍의 설득효과는 마케팅과 광고 분야에서 많은 관심의 대상이 된 연구주제의 하나이며, 이에 대한 많은 연구들이 수행되었다. 본 연구의 목적은 메시지 프레이밍 표현방식이 광고태도와 브랜드 태도에 미치는 영향을 밝히고, 그 과정에서 조절초점과 제품유형이 어떠한 조절효과를 갖는지를 분석하는데 있다. 실증분석 결과, 메시지 프레이밍 표현방식에서 부정적 메시지의 광고효과가 긍정적 메시지에 비해 상대적으로 큰 것으로 조사되었다. 뿐만 아니라, 광고 메시지 프레이밍 표현방식이 광고태도와 브랜드 태도에 미치는 영향에서 조절초점의 조절효과도 유의한 것으로 나타났다. 하지만 제품유형의 조절효과는 유의하지 않는 것으로 밝혀졌다. 본 연구의 결론에는 연구결과의 요약과 시사점, 그리고 한계점을 논의하고 있다.

• Asian-Australasian Journal of Animal Sciences
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• 제15권10호
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• pp.1378-1385
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• 2002

The importance of direct genetic, maternal, heterosis and epistatic effects were examined on post-weaning weight, height, length, girth, fat depth and muscle (ratio of stifle to hip width) with dry and wet season gains in these traits. The breeds used were two pure breeds (Jersey and Limousin), the Limousin${\times}$Jersey $F_1$, and two backcrosses ($F_1{\times}$Jersey dams and $F_1{\times}$Limousin dams). Direct genetic effects were large (p<0.001) for all traits except for length. Jersey maternal effects were large for weight, girth, fat depth and muscle in the post-weaning wet season gains which is an evidence of the impact of Jersey dam on progeny beyond weaning. There were large heterosis effects on fat depth and muscle relative to other traits. Epistatic effects were observed for post-weaning performance in weight, girth, fat depth and muscle. There are indications that there were different genetic effects for post-weaning compared to preweaning growth traits. Thus, it could be hypothesized from this study that different quantitative trait loci (QTL) affect early and late growth in Jersey and Limousin cross cattle breeds. The follow up work will examine the different chromosomal gene effects on pre- and post-weaning growth.

• 대한가정학회지
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• 제40권8호
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• pp.191-206
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• 2002

The purpose of this study was to explore the effects of adolescent attachment to mothers and peers, self-esteem and impulse control on delinquency. The subjects were 624 eighth and eleventh grade students in Busan. The subjects rated themselves on questionnaires regarding attachment to mothers and peers, self-esteem, impulse control and latent delinquency. The major findings of this study were as follows; 1) Male adolescent delinquency increased with grade. But no grade difference was found in female adolescent delinquency. And male adolescent had more delinquency than female adolescent. 2) Grade had a direct and indirect effect through attachment to peers and impulse control on male adolescent delinquency and was the first positive contribution factor. Impulse control had a direct negative effect on male adolescent delinquency. Attachment to mothers had an indirect negative effect through self-esteem on male adolescent delinquency. Attachment to peers had an indirect negative effect through self-esteem and impulse control on male adolescent delinquency. Self-esteem had an indirect negative effect through impulse control on male adolescent delinquency. 3) Attachment to mothers had a direct and indirect effort through impulse control on female adolescent delinquency and was a first negative contribution factor. Impulse control had a direct negative effect on female adolescent delinquency. Attachment to peers had an indirect negative effect through impulse control on female adolescent delinquency. Grade had an indirect negative effect through impulse control on female adolescent delinquency. Self-esteem had no effect on female adolescent delinquency.

• 수산경영론집
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• 제38권1호
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• pp.1-17
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• 2007

This study is aimed at investigating optimum level of payments in the direct payment program for aquaculture extruded pellets both theoretically and practically by analyzing the effects on production and income in accordance with Green Box conditions of WTO Agreement on Agriculture. In particular, by analyzing both effects on production and income, it evaluates and compares payments affecting to the level of production and income, respectively. Analysis results indicate that the optimum level of payments in the direct payment program for aquaculture extruded pellets is determined by the growth rate of farmed fish, farming period, price and volume of extruded pellets, and additional amount of cost increase and decrease. Suppose that growth rates of farmed fish by extruded pellets(EP) and raw fish - based moist pellets(MP) are the same, it reveals the optimum level of payment should be lowered from the current level of payment. However, when the growth rate of farmed fish by EP is lower than that by MP, the optimum level of payment should be raised from the current level and total amount of payments by area should be increased as well.

• 한국생활과학회지
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• 제12권1호
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• pp.1-13
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• 2003

The purpose of this study was to explore the effects of the attachment to mothers and peers and the depression on the adolescent delinquency. The subjects were 516 eleventh grade students in the liberal and the commercial high schools in Busan. The subjects rated on questionnaires by themselves regarding the attachment to mothers and peers, the depression and the latent delinquency. The major findings of this study were as follows: 1) Adolescents in the commercial high school had more delinquency rate than those in the liberal high school. And the male adolescent had more delinquency rate than the female one. 2) The attachment to mothers and the kind of high school attended significantly predicted the male adolescent's depression. The attachment to mothers and peers significantly predicted the depression of the female adolescent. The relative influence of the attachment to mothers on the prediction of male and female adolescent's depression was the strongest among all the varibles. 3) The kind of high school had a first direct effect on the male and female adolescent's delinquency rates and was the first contribution factor. The attachment to mothers had both direct and indirect negative effect for female and an indirect negative effect for male on the adolescent delinquency rate through depression. But the attachment to peers had a direct positive effect on both male and female adolescent's delinquency. Depression had a direct effect on male adolescent delinquency.