• The Journal of Asian Finance, Economics and Business
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• 제8권7호
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• pp.501-508
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• 2021

The largest source of revenue in Indonesia comes from the taxation sector. Taxes increase the state revenue, which the government utilizes for building public facilities and infrastructures, providing subsidies to the public, financing public interests, and so on. In addition to producing revenue, taxes may be used to promote economic stability. Thus, this study aims to examine and analyze the financial aspects of tax aggressiveness. The financial aspects include leverage, capital intensity, inventory intensity, and earning management. The population used in this study was manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. Data analysis was carried out based on Eviews, with a selected sample of 32 companies of four observation years. Therefore, the number of samples was 128. The results of this study revealed that the best estimation model to use is the Fixed Effect Model (FEM). This study proved that leverage and earning management had a positive and significant effect on tax aggressiveness. In contrast, capital intensity and inventory intensity did not affect tax aggressiveness. In addition, the result of this study is still far from perfect. It is, therefore, hoped that further research can add other variables to find better results.

• 아동학회지
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• 제12권1호
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• pp.38-51
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• 1991

This study investigated (1) the relation of aggressiveness to the outcome of conflict, intentional attribution, predicted response, and (2) friendship as a variable affecting intentional attribution and predicted response. The subjects are 78 fifth grade boys selected from a public elementary school located in Seoul. The children were individually tested by the researcher who read the items to the child. Dodge and Somberg's aggression questionnaire and Dodge and Frame's conflict outcome of ambiguosly intended stories were modified for use in this study. The instigator of aggression in the stories was classified as friend or non-friend and aggressive non-friend or nonaggressive non-friend. Two-way analyses of variance involving one between-subjects factor (aggression of subject) and one within-subjects factor (instigator combination) were performed on children's responses to three of the scales (hostile, neutral, positive). The results show that (1) there were differences in intentional attribution to the children's aggressiveness, regardless of the friendship status of the instigator, and (2) the predicted response to aggressiveness varied with type of instigator.

• The Plant Pathology Journal
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• 제27권2호
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• pp.110-115
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• 2011

Aggressiveness was studied in seven Plasmopara halstedii (sunflower downy mildew) pathotypes: 100, 300, 304, 314, 704, 710 and 714. Aggressiveness criteria including percentage infection, latent period, sporulation density and reduction of hypocotyl length (dwarfing) were analysed in one sunflower inbred line showing a high level of quantitative resistance. Genetic relationships were detected between the seven pathotypes using 12 EST-derived markers. Pathotypes 100, 300, 304 and 314 were characterized with shorter latent period and higher sporulation density than pathotypes 710, 704 and 714. All pathotypes showed high percentage infection values and caused a large reduction in seedling size except for pathotype 314 involved in dwarfing. Pathotypes 714, 704 and 314 had an intermediary genetic position between the pathotypes 100 and 710. No correlation was detected between aggressiveness traits and EST genotypes.

• 한국콘텐츠학회논문지
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• 제18권2호
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• pp.642-651
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• 2018

본 연구의 목적은 부모의 양육태도가 청소년의 공격성에 미치는 영향과 또래애착 매개효과를 검증하는 것이며, 이를 위해 한국아동 청소년패널조사 초4 7차 년도 데이터를 사용하였다. 연구결과는 다음과 같다. 첫째, 다중공선성 VIF 값을 사용하여 양육태도, 공격성, 또래애착 변인 간의 상관관계를 확인 하였다. 둘째, 부모의 양육태도가 청소년의 공격성에 유의하게 영향을 미치는 것으로 나타났다. 셋째, 부모의 양육태도가 청소년의 공격성에 미치는 영향에서 또래애착이 부분매개효과가 있은 것으로 나타났다. 또한 매개효과 유의성 검증을 위해 Sobel Test를 실시하였다. 본 연구의 결과는 경험적 근거로 의미를 가지며, 이를 토대로 부모를 대상으로는 부모교육프로그램과 청소년을 대상으로는 또래애착 강화 프로그램이 사회복지개입실천에서의 필요성을 제언하였다.

• Asian Pacific Journal of Cancer Prevention
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• 제15권4호
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• pp.1879-1883
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• 2014

Background: The relationship between obesity and prostate cancer aggressiveness is controversial in recent studies, partly because BMI is the only generally applied marker of obesity. Our study aimed at evaluating the correlation of periprostatic fat (PF) on magnatic resonance imaging (MRI) and adipocytokines with prostate cancer aggressiveness. Patients and method: A total of 184 patients who underwent radical retropubic prostatectomy (RRP) were analyzed retrospectively; different fat measurements on MRI slices and levels of adipocytokines were compared with the clinical and pathologic factors using SSPS ver.13.0. Result: The PF rates showed a statistically significant variation (p=0.019, 0.025) among groups, that is to say, more adipose tissue was distributed in periprostatic areas of high risk patients. Logistic regression analysis adjusted for age revealed a statistically association between the PF, the ratio and the risk of having high-risk disease (p=0.031, 0.024). The levels of IL-6, leptin and c-reactive protein (CRP) significantly increased with the aggressiveness of prostate cancer, and also with PF and its ratio. The strongest correlation was seen between IL-6 and PF (Pearson r coefficient=0.67, P<0.001). No association was observed between adipocytokines and BMI. Conclusion: Periprostatic adiposity not only affects prostate cancer aggressiveness, but also influences the secretion of adipocytokines. IL-6, PF and CRP have promoting effects on progression of prostate cancer.

• 한국융합학회논문지
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• 제9권2호
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• pp.331-340
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• 2018

본 연구의 목적은 청소년의 학대피해경험이 공격성에 미치는 영향에서 자아탄력성 매개효과를 검증하는 것이며, 이를 위해 한국아동 청소년패널조사 초4 패널 중에서 7차년도(2016년) 데이터를 사용하였다. 분석방법은 SPSS WIN 21.0을 사용하여 대상의 일반적특성을 파악하기 위해 빈도분석, 기술통계를 실시하였으며, 다중공선성을 확인 한 후 매개변인 효과를 하였다. 그리고 매개효과 경로분석을 위해 Sobel Test를 실시하였다. 연구결과는 다음과 같다. 첫째, 청소년의 학대피해경험이 공격성에 유의하게 영향을 미치는 것으로 나타났다. 둘째, 청소년의 학대피해경험이 공격성에 미치는 영향에서 자아탄력성이 부분매개효과가 있은 것으로 나타났다. 본 연구의 결과는 피학대청소년을 대상으로 자아탄력성 강화의 중요성과 모든 청소년들의 성공적인 성인기를 맞이할 수 있도록 예방적 차원에서 자아탄력성 강화가 필요함에 대한 실증적 자료를 제공함으로써 의미를 가지며, 이를 토대로 청소년을 대상으로는 자아탄력성 강화 프로그램이 제공이 사회복지실천에서 필요성을 제언하였다.

• 대한가정학회지
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• 제45권1호
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• pp.75-89
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• 2007

This study investigates the effects of children's social relationships and psychological characteristics on their behavior problems. Behavior problems comprise violations of norms, bullying, and deviant behavior in the cyberspace. A data set of 2949 Korean children in their 4th grade is analyzed to yield three main results. First, variables such as contact with delinquent friends, aggressiveness, stress of appearance complex, gender, and depression have significant effects on violations of norms. Children who have more delinquent friends, higher level of aggressiveness, stress of appearance complex, or depression report more violations of norms. Second, delinquent friends, stress of peer relationship, aggressiveness, stress of appearance complex, gender, parents' violent attitudes toward children, and negative self-image are turned out to be important variables predicting bullying. Children with more delinquent friends, higher level of stress, higher level of aggressiveness, or lower self-image are more likely to experience bullying. Children who perceive their parents to be violent show more bullying experience. Third, each of aggressiveness, delinquent friends, stress of appearance complex, gender, relationship with teacher, and family income has significant effect on deviant behavior in cyberspace. Children with higher level of aggressiveness, more delinquent friends, stress of appearance complex, or negative impression of teacher are more likely to deviate in cyberspace. Children from higher income families report more deviant behavior in cyberspace. Boys show more experiences in every category of behavior problems than girls.

• 한국콘텐츠학회논문지
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• 제14권5호
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• pp.468-479
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• 2014

본 연구에서는 논쟁성향과 언어적 공격성, 그리고 커뮤니케이션 불안감 등 커뮤니케이션 관련 변인들이 갈등관리 방식에 어떠한 영향을 미치는지 조사하였다. 총 404명의 대학생들을 대상으로 설문 조사가 이루어졌으며 연구 결과는 다음과 같다. 우선 논쟁 성향이 높은 사람일수록 갈등상황에서 통합, 경쟁, 타협 방식을 사용하며, 회피나 양보방식은 사용하지 않는 것을 알 수 있었다. 두 번째로 언어적 공격성이 높은 사람일수록 경쟁 방식을 사용하며, 회피하지는 않는 것으로 나타났다. 마지막으로 커뮤니케이션 불안감이 높으면 회피나 양보 방식을 사용하게 되며, 통합이나 경쟁은 사용하지 않는다는 것을 알 수 있었다. 본 연구에서는 이러한 결과에 대한 논의 및 함의 또한 다루었다.

• 정보학연구
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• 제3권1호
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• pp.9-28
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• 2000

본 연구의 목적은 세무 의사결정에서 이중적 역할을 수행하고 있는 세무대리인의 공격성에 영향을 미치는 요인을 분석하는 것이었다. 특히, 세무대리인이 의뢰인에 대해 인지하는 특성과 공격성간의 관계를 중점적으로 다루었다. 연구결과를 요약하면 첫째 의뢰인 규모는 세무대리인의 공격성과 정의 상관관계를 나타내 의뢰인의 규모가 클 경우 의뢰인의 입장을 적극적으로 옹호하는 것으로 나타났다. 둘째 세무대행수수료와 세무대리인의 공격성과는 정의 관계로 나타났다. 셋째 의뢰인과 세무대리인 간의 친밀도는 공격성에 정의 관계였으며, 넷째 의뢰인의 세무지식도 세무 대리인의 공격성에 정의 관계를 나타냈다. 다섯째 의뢰인의 공격성이 세무대리인의 공격성에 미치는 영향을 분석한 결과 의뢰인의 공격성이 커질수록 세무대리인도 공격적 업무를 수행하는 것으로 나타났다.

• The Plant Pathology Journal
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• 제34권2호
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• pp.93-103
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• 2018

Leaf blotch of wheat caused by Bipolaris sorokiniana is a major constraint to wheat production, causing significant yield reduction resulting in severe economic impact. The present study characterizes to determine and compare pathogenic variability exist/not based on components of leaf blotch disease development and level of aggressiveness due to agroclimatic condition of B. sorokiniana in wheat. A total of 169 virulent isolates of B. sorokiniana isolated from spot blotch infected leaf from different wheat growing agroclimate of Bangladesh. Pathogenic variability was investigated on a susceptible wheat variety 'kanchan' now in Bangladesh. A clear evidence of positive relationship among the components was recorded. From hierarchical cluster analysis five groups were originating among the isolates. It resolved that a large amount of pathogenic diversity exists in Bipolaris sorokiniana. Variation in aggressiveness was found among the isolates from different wheat growing areas. Most virulent isolates BS 24 and BS 33 belonging to High Ganges River Flood Plain agro-climatic zones considered by rice-wheat cropping pattern, hot and humid weather, high land and low organic matter content in soil. Positive relationship was found between pathogenic variability and aggressiveness with agro-climatic condition.