• The Journal of Asian Finance, Economics and Business
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• 제8권8호
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• pp.475-486
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• 2021

Religiosity is often perceived as a trait that can effectively suppress attitudes and behavior that lead to people evading taxes. However, this study finds that Islamic religiosity has a complicated relationship with tax evasion. This study employs a mixed-method, which involves collecting, analyzing, and integrating quantitative and qualitative research, and this integration provides a better understanding of the research problem. Qualitative analyses of the sermons of prominent Islamic clerics speaking on taxes on YouTube channels revealed different views. The textualists/conservative clerics viewed taxes are prohibited based on the fact of Islamic history and tax prohibition stated in a hadith. Furthermore, tax compliance is determined solely by the threat of punishment from the government. On the other hand, the moderate preachers seem to be more flexible in response to tax issues. They involve the framework of contextual and analogical-historical practice. Quantitative analyses from the survey found that Islamic religiosity is not directly correlated with tax evasion. However, the sentiment of Islamic law adoption by the state has significantly mediated the correlation between them. In addition, respondents who affiliate with moderate Islamic organizations tend to have less justification of tax evasion than those who affiliate with conservative organizations or movements.

• Asian-Australasian Journal of Animal Sciences
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• 제22권12호
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• pp.1609-1613
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• 2009

The objective of this study was to estimate genetic parameters for racing performance traits of thoroughbredracehorses, using a total of 58,124 racing records of 4,200 horses at Gwacheon Racing Park collected from January 2002 to December 2006. This study measured start one furlong time, last three and last one furlong times, and the resulting furlong time averages were 14.2 seconds, 39.9 seconds and 13.9 seconds, respectively. Furlong time means a split time measured based on a 1/8-mile (or approximately 201 m) distance and finished time means total racing time measured from start position to finish line. In the shortest distance races of 1,000 m, the average last three and last one furlong time was fastest at 38.7 seconds and 13.6 seconds, respectively. The correlation between finished time and start one furlong time decreased as the race distance increased, and the same trend was recognized from the correlation between finished time and last three furlong time. In short distance races of 1,400 m or less, the starting ability was found to be an important trait. The average speed was highest at 56 km/h for a 1,000 m race and lowest at 53.2 km/h for a 1,700 m race. Heritabilities of the start one furlong time, the last three and last one furlong time were estimated to be 0.337, 0.245 and 0.210, respectively; and repeatabilities for them were 0.452, 0.353 and 0.309, respectively. Phenotypic and genetic correlations between the start and the last one furlong time were negative at -0.141 and -0.155, respectively.

• Asian-Australasian Journal of Animal Sciences
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• 제14권5호
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• pp.597-602
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• 2001

This study was conducted to examine the relationships between the methods used to determine the number of transferable embryos collected per flush and the estimated cumulative genetic improvements in the Japanese Holstein MOET breeding population. Cumulative genetic improvements were predicted by Monte Carlo simulation using three different determination methods (MODEL 1, MODEL 2, and MODEL 3), for calculating the number of embryos collected per flush. Moreover EBVs were estimated including or ignoring coefficients of inbreeding in MME. Inbreeding coefficients were also predicted. The number of transferable embryos was determined using normal, gamma, and Poisson distributions in MODEL 1, gamma and Poisson distributions in MODEL 2, and only the Poisson distribution in MODEL 3. The fitness of MODEL 2 in relation to field data from Hokkaido Japan was the best, and the results for MODEL3 indicated that this model is unsuitable for determining the number of transferable embryos. The largest cumulative genetic improvement (3.11) in the 10th generation was predicted by MODEL 3 and the smallest (2.83) by MODEL 2. Mean coefficients of correlation between the true and estimated breeding values were 0.738, 0.729, and 0.773 in MODELS 1, 2, and 3, respectively. It is suggested that the smallest genetic improvement in MODEL 2 resulted from the smallest correlation coefficient between the true and estimated breeding values. The differences in milk, fat, and protein yields between MODELS 2 and 3 were 182.0, 7.0, and 5.6 kg, respectively, in real units when each trait was independently selected. The inbreeding coefficient was the highest (0.374) in MODEL 2 and the lowest (0.357) in MODEL 3. The effects of different methods for determining the number of transferable embryos per flush on genetic improvements and inbreeding coefficients of the simulated populations were remarkable. The effects of including coefficients of inbreeding in MME, however, were unclear.

• Asian-Australasian Journal of Animal Sciences
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• 제26권7호
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• pp.905-910
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• 2013

This study was performed to determine the influence of pig breed and gender on the ultimate pH and physicochemical properties of pork. The correlations between pH and pork quality traits directly related to carcass grade, and consumer's preference were also evaluated. The pH and meat grading scores for cold carcasses of 215 purebred pigs (Duroc, Landrace, and Yorkshire) from four different farms were obtained. Meat quality parameters of the pork loin were analyzed. Duroc and female animals were more affected compared to other breeds and male pigs. Duroc animals had the highest ultimate pH, carcass back fat thickness, marbling scores, yellowness, and fat content (p<0.05). Landrace pigs had the highest color lightness and cooking loss values (p<0.05). Among all trait parameters, marbling scores showed the highest significant differences when evaluating the impact of breed and gender on meat quality characteristics (p<0.001). Ultimate pH was positively correlated with carcass weight (0.20), back fat thickness (0.19), marbling score (0.17), and color score (0.16) while negatively correlated with cooking loss (-0.24) and shear force (-0.20). Therefore, pork samples with lower ultimate pH had lower cooking loss, higher lightness, and higher shear force values irrespective of breed.

• Asian-Australasian Journal of Animal Sciences
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• 제30권2호
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• pp.167-170
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• 2017

Objective: The feed intake (FI) and feed efficiency are economically important traits in ducks. To obtain insight into this economically important trait, we designed an experiment based on the residual feed intake (RFI) and feed conversion ratio (FCR) of a random population Pekin duck. Methods: Two thousand and twenty pedigreed random population Pekin ducks were established from 90 males mated to 450 females in two hatches. Traits analyzed in the study were body weight at the 42th day (BW42), 15 to 42 days average daily gain (ADG), 15 to 42 days FI, 15 to 42 days FCR, and 15 to 42 days RFI to assess their genetic interrelationships. The genetic parameters for feed efficiency traits were estimated using restricted maximum likelihood (REML) methodology applied to a sire-dam model for all traits using the ASREML software. Results: Estimates heritability of BW42, ADG, FI, FCR, and RFI were 0.39, 0.38, 0.33, 0.38, and 0.41, respectively. The genetic correlation was high between RFI and FI (0.77) and moderate between RFI and FCR (0.54). The genetic correlation was high and moderate between FCR and ADG (-0.80), and between FCR and BW42 (-0.64), and between FCR and FI (0.49), respectively. Conclusion: Thus, selection on RFI was expected to improve feed efficiency, and reduce FI. Selection on RFI thus improves the feed efficiency of animals without impairing their FI and increase growth rate.

• 한국발생생물학회지:발생과생식
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• 제16권4호
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• pp.309-314
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• 2012

This study was conducted to analyze the difference of body types within and between wild and farmed populations of olive flounder Paralichthys olivaceus using measured records of morphological traits. The results showed that surveyed traits and standard deviation were $1,355{\pm}742g$ of body weight, $48.01{\pm}7.79cm$ of total length, and $40.96{\pm}6.80cm$ of body length. Also body height, body shape index and condition factor were $17.19{\pm}3.43cm$, $9.99{\pm}0.74$ and $11.16{\pm}1.54$, respectively. As result of least squares mean and standard error for each trait assumed in this study, those of farmed population showed significantly higher than those of wild population in all traits, exclusively in total length and body length (p<0.01). Particularly, the values of the body height and the body weight of the farmed population were higher than those of the wild population in the same total length. And the phenotypic correlation coefficients of the body weight, the total length, the body length and the body height showed strong positive correlation in all populations. These result suggested that morphological differences exist in farmed and wild flounder. Therefore, introduction of wild flounder is essential for the future production to improve the body type of farmed flounder, and parental fish should be chosen by considering selection of commercially important traits in the production process.

• 한국게임학회 논문지
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• 제15권2호
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• pp.63-72
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• 2015

아바타는 <나의 분신>이라 불리는 사이버상에서 캐릭터를 이르는 단어로, 본 연구에서는 MMORPG 게임에서 자신을 치장하며 실제 자기표현과 이상화(理想化) 기능을 하는 캐릭터로 정의하였다. 본 연구를 통해 멀티 아바타와 성별 전환 사이에서 작동하는 유병률(有病率)을 설명하는 것을 목적으로 하였다. 본 실험을 위하여 선행된 방법은 유저에게 지정된 게임 연습과 질문을 미리 제공하였고, 이는 선행적으로 사용자에게 게임 동기를 발생하여 아바타 생성에 도움을 주고자하는 것이 목적이었다. 본 연구를 통해 연령, 성별과 성전환 사이에 상관관계를 살펴보았고, 비 전형적인 방식에서는 성전환 가능성이 높아졌고 일반 참가자 또한 절반의 성전환 선택의 경향을 보여주었다. 마지막으로, 경험의 성격 특성에 대한 경험에 대한 개방성은 성별과 유사한 상관관계를 보였다.

• Child Health Nursing Research
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• 제23권4호
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• pp.429-439
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• 2017

Purpose: The aim of this study was to identify the status of psychological health among boys in high school and to examine the mediating effects of social support on the relationship between anger and entrapment on psychological health. Methods: The participants in this study were 193 high school boys from Jeju. Measurements included state-trait anger expression inventory, entrapment scale, student social support scale, and questionnaires to assess mental and physical health. Data were analyzed using independent t-test, one-way ANOVA, $Scheff{\acute{e}}$ test, Pearson correlation coefficient, simple and multiple regression techniques with the SPSS 21.0. Mediation analysis was performed with the Baron and Kenny's method, and Sobel test. Results: Mean scores for anger experience, entrapment, social support, and psychological health were $29.81{\pm}7.34$, $34.09{\pm}16.33$, $45.75{\pm}7.02$, $22.51{\pm}9.91$, respectively. There was a significant correlation between anger experience and psychological health. Entrapment was significantly correlated with psychological health. Social support showed partial mediating effects in the relationship between anger experience and psychological health (Sobel test: Z=54.18. p<.001). Social support showed partial mediating effects in the relationship between entrapment and psychological health (Sobel test: Z=2.24. p=.025). Conclusion: The results indicate a need to develop social support programs for boys in high school.

• Asian-Australasian Journal of Animal Sciences
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• 제16권9호
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• pp.1239-1241
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• 2003

Korean cattle breeders have shown interest in genetic improvement of milking ability because poor milking ability and short suckling period of Korean cattle is a hindrance to growth of calves. In this study, daily milk yields by period in Korean cattle were analyzed with an animal model. The milk yields were actually measured at sequential intervals from 1 to 4 months after calving: daily milk yields from delivery to 1 month (DMY1), from 1 to 2 months (DMY2), from 2 to 3 months (DMY3), and from 3 to 4 months (DMY4). Genetic variance estimates gradually increased by the periods while environmental variance estimates gradually decreased. This resulted in a dramatic increase in the heritability by periods: 0.02 for DMY1, 0.11 for DMY2, 0.16 for DMY3, and 0.42 for DMY4. In multi-trait analyses with daily milk yield and body weight of calf, genetic correlation estimates between milk yield and body weight were quite small (-0.08 to 0.02 for birth weight and -0.10 to 0.00 for weaning weight). The trends of the heritability estimated in this study showed that the genetic effects were more influential when the milking period was longer, suggesting genetic evaluations with daily milk yield collected at a longer period.

• Asian-Australasian Journal of Animal Sciences
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• 제28권4호
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• pp.476-484
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• 2015

The objective of this study was to estimate genetic and phenotypic parameters for linear type traits, as well as milk yield (MY), fat yield (FY) and protein yield (PY) in 18,831 Holstein cows reared in 495 herds in Brazil. Restricted maximum likelihood with a bivariate model was used for estimation genetic parameters, including fixed effects of herd-year of classification, period of classification, classifier and stage of lactation for linear type traits and herd-year of calving, season of calving and lactation order effects for production traits. The age of cow at calving was fitted as a covariate (with linear and quadratic terms), common to both models. Heritability estimates varied from 0.09 to 0.38 for linear type traits and from 0.17 to 0.24 for production traits, indicating sufficient genetic variability to achieve genetic gain through selection. In general, estimates of genetic correlations between type and production traits were low, except for udder texture and angularity that showed positive genetic correlations (>0.29) with MY, FY, and PY. Udder depth had the highest negative genetic correlation (-0.30) with production traits. Selection for final score, commonly used by farmers as a practical selection tool to improve type traits, does not lead to significant improvements in production traits, thus the use of selection indices that consider both sets of traits (production and type) seems to be the most adequate to carry out genetic selection of animals in the Brazilian herd.