• Title/Summary/Keyword: aggressiveness

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The Effect of Leverage, Earning Management, Capital Intensity, and Inventory Intensity on Tax Aggressiveness of Manufacturing Companies in Indonesia

  • OKTAVIANI, Rachmawati Meita;PRATIWI, Yayang Eka;SUNARTO, Sunarto;JANNAH, Afifatul
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.7
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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.

Friendship and Aggressiveness as Determinants of Conflict Outcomes in Middle Childhood (아동의 공격성과 행위자 유형에 따른 갈등 결과예상에 대한 연구)

  • Jang, Hwa Jeong
    • Korean Journal of Child Studies
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    • v.12 no.1
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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.

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Aggressiveness in Plasmopara halstedii (sunflower downy mildew)

  • Sakr, Nachaat
    • The Plant Pathology Journal
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    • v.27 no.2
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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.

Effects of Parental Child-rearing Attitudes on Adolescents' Aggressiveness: Mediation Effects of Peer Attachment (부모의 양육태도가 청소년의 공격성에 미치는 영향: 또래애착 매개효과)

  • Kim, Sug-Hyang;Kim, Hyung-Mo
    • The Journal of the Korea Contents Association
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    • v.18 no.2
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    • pp.642-651
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    • 2018
  • This study aimed to verify the effects of parental chid-rearing attitudes on adolescents' aggressiveness and the mediation effects of peer attachment. To this end, the 7th year data (2016) (4th grade to the first year of high school) of Korea Children & Youth Panel Survey (KCYPS) were used. The results of this study are as follows: First, the correlations between child-rearing attitudes, aggressiveness, and peer attachment variables were confirmed. Second, parental child-rearing attitudes significantly affected adolescents' aggressiveness. Third, peer attachment showed some mediation effects in terms of the effects of parental child-rearing attitudes on adolescents' aggressiveness. For the significance verification of the mediation effects, the Sobel test was carried out. The results of this study are meaningful as empirical foundation. Based on the study results, this study suggested the need of education programs for parents and peer attachment consolidation programs for adolescents in relation with social welfare mediation practice.

Influence of Adipocytokines and Periprostatic Adiposity Measurement Parameters on Prostate Cancer Aggressiveness

  • Zhang, Qiang;Sun, Li-Jiang;Qi, Jun;Yang, Zhi-Gang;Huang, Tao
    • Asian Pacific Journal of Cancer Prevention
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    • v.15 no.4
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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.

The Effects of Adolescents' Experiences of Abuse Damage on Aggressiveness in the Convergence Era: Focused on the Mediation Effects of Resilience (청소년의 학대피해경험이 공격성에 미치는 영향: 자아탄력성의 매개효과)

  • Kim, Sug-Hyang;Kim, Hyung-Mo
    • Journal of the Korea Convergence Society
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    • v.9 no.2
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    • pp.331-340
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    • 2018
  • The purpose of this study is to verify resilience's mediation effects in the effects of adolescents' experience of abuse damage on aggressiveness in the convergence era. Towards this end, this study used the 7th year data (2016) (4th grade to the first year of high school) of Korea Children & Youth Panel Survey (KCYPS). The findings of this study are as follows: First, the correlations between experience of abuse damage, aggressiveness, and resilience variables were confirmed using multicollinearity VIF values. Second, adolescent's abuse experiences significantly affected their aggressiveness. Third, the partial mediation effects of resilience were shown in the effects of adolescents' experience of abuse damage on their aggressiveness. For the verification of mediation effects' significance, the Sobel test was carried out. The findings of this study are meaningful, as this study provides empirical data. Based on the findings, this study proposed the need of resilience consolidation programs for adolescents in the practice of social welfare.

Children's social relationships, psychological characteristics, and behavior problems (아동의 사회적 관계 및 심리적 특성과 문제 행동의 관계)

  • Choi, Yu-Jung;Choi, Set-Byol
    • Journal of the Korean Home Economics Association
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    • v.45 no.1
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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.

The Effects of Argumentativeness, Verbal Aggressiveness and Communication Anxiety on Conflict Management Style (논쟁성향, 언어적 공격성, 커뮤니케이션 불안감이 갈등관리 방식에 미치는 영향)

  • Namgung, Eunjeong;Kim, Eun Jung;Kim, In-Yung
    • The Journal of the Korea Contents Association
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    • v.14 no.5
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    • pp.468-479
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    • 2014
  • This article examine the way in which communication-related variables such as argumentativeness, verbal aggressiveness, and communication anxiety have an effect on conflict management. Four hundred and four college students participated in this survey. The findings are as follows. First argumentativeness had positive effects on integrating, dominating, and compromising style, while negatively on obliging and avoiding style. Second verbal aggressiveness resulted in more of dominating style and less of avoidance. Third communication anxiety had positive effects on avoidance and obliging style and had negative effects on integrating and dominating style. These findings are coupled with further discussion and implication.

The Influence of Traits of Tax Practitioner on Tax Professional's Aggressiveness (납세의뢰인의 특성이 세무대리인의 공격성에 미치는 영향)

  • 채규학;신현대
    • The Journal of Information Technology
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    • v.3 no.1
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    • pp.9-28
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    • 2000
  • This study aims determinants of tax professional's aggressiveness which perform duplicated role in tax decision-making. Especially, I would explain correlation between cognitive trait of tax practitioner and tax professional's aggressiveness. Final results of this study is following; First, positive correlation between tax practitioner size and tax professional's aggresiveness is significant. Second, correlation among tax substitution fee, friendship between practitioner and professional, knowledge about tax of practitioner, tax professional's aggressiveness is positively significant. Third, influence of tax practitioner's aggresiveness on tax professional's aggressive is positively significant.

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Evaluation of Pathogenic Variability Based on Leaf Blotch Disease Development Components of Bipolaris sorokiniana in Triticum aestivum and Agroclimatic Origin

  • Sultana, Sabiha;Adhikary, Sanjoy Kumar;Islam, Md. Monirul;Rahman, Sorder Mohammad Mahbubur
    • The Plant Pathology Journal
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    • v.34 no.2
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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.