• The Journal of Asian Finance, Economics and Business
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• 제8권2호
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• pp.1247-1262
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• 2021

The number of tax consultants in Central Java registered at the Indonesian Tax Consultant Association is still limited, likewise, the number of accountants with licensing practices is still small, and making the career opportunities of tax consultants and auditors remain open. This study aims to provide a perspective for career interests in taxation and auditing for accounting students. This study used a quantitative approach by distributing questionnaires to the respondents. The research population involved accounting students who had taken audit and tax courses. The sampling method employed purposive sampling. 270 accounting students at state and private universities in Semarang-Indonesia were chosen. The analysis technique used Warp Partial Least Square (PLS). The results revealed that labor market motivation and considerations positively affected career interests in the taxation and audit fields. Self-efficacy also had a positive effect on career interests in the audit field but not on tax career interests. Besides, gender influenced career interests in auditing. In contrast to the expectation, this study found that gender did not influence career interests in tax. In conclusion, this study can provide information in explaining career interests in the taxation and audit fields, although the ability to explain is still limited.

• 한국인터넷방송통신학회논문지
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• 제17권3호
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• pp.215-226
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• 2017

본 연구는 유료방송시장 규제에 적용되는 공익성 개념을 고찰하고 유료방송시장을 규제하는 주요 방송 정책의 기조를 분석하였다. 지상파 방송의 공적 책무로 논의되는 다양성, 지역성, 품질 등의 방송의 공익성 개념은 유료방송산업이 발전하면서 보편적 접근, 공정 경쟁 및 소비자 보호로 확대 되었다. 하지만 공익성의 가치가 법제와 정책에 어떻게 반영될 것인가에 대한 구체적인 실천방안이 부족했으며 공익성과 산업성의 조화라는 가치는 제대로 구현되지 못했다. 유료방송 시장을 규제하는 주요 정책은 산업 성장에 대한 큰 그림 없이 추진되었다. 장기적인 청사진이 없는 정책추진은 임기응변식 수직적 규제체계로 이어져 미디어 융합시대의 규제의 정합성 문제가 야기 되었다. 유료방송 정책추진과정에서 공익성과 산업성의 논리는 혼재된 채로 각각 제대로 필요한 역할을 하지 못하거나 과도함이 문제로 지적되었다.

• 한국심리학회지 : 문화 및 사회문제
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• 제14권1호_spc
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• pp.187-221
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• 2008

학업에 대한 흥미는 학습자의 인지, 정서, 동기 작용의 복합체로 학습의 중요한 목적일 뿐만 아니라 학습의 효과를 매개하는 중요한 변인이다. 그럼에도 불구하고 현재 국내의 학습환경은 학습자의 흥미를 저해하는 요인들로 가득 차 있다. 이 연구에서는 학업흥미에 대한 개념적 이해와 성취도와의 관계를 토대로 우리나라 학생들의 학업흥미에 대한 실태를 파악하고 학업흥미 저하의 원인을 학습환경 요인의 측면에서 진단하였다. 흥미와 내재동기에 대한 이론과 경험적 연구를 바탕으로 국제비교에서 상대적으로 낮은 학업흥미를 보이는 주된 이유를 통제적인 학습환경, 경쟁으로 인한 불안과 스트레스, 빈번한 상대평가에서 오는 유능감의 박탈 등으로 파악하였다. 학업흥미 증진을 위한 학습환경 설계를 위해서 선택권을 제공하는 자율적인 학습환경 설계와 개인적 흥미를 높이기 위한 통합교과의 개발 및 특수목적 학교의 운영, 그리고 상황적 흥미를 증진시키기 위한 각종 처방들이 제안되었다.

• 대한가정학회지
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• 제44권3호
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• pp.171-179
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• 2006

The purpose of this study was to clarify the relationship between the sexual knowledge of adolescents and their sexual values and interests with regards to gender and grade. The case subjects were 272 middle and high school students in Keoungbok 154 boys and 118 girls, who completed the study questionnaire. Statistical techniques used for the investigation were crosstabs, t-test, Pearson's partial correlation and hierarchical multiple regression. The results of this study were as follows: (1) There were gender and grade differences in the adolescents' sexual knowledge and their sexual values and interests. (2) The adolescents' sexual knowledge showed a positive correlation with their own sexual values and interests. (3) The adolescents' sexual interests were a stronger predictor of sexual knowledge than sexual values, gender or grade.

• 한국유기농업학회지
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• 제24권4호
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• pp.645-663
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• 2016

The purpose of this study was to look at the mediating effect of social support and interests on the relationship between characteristics of agricultural education program and word of mouth intentions. As a results of analysis of structural model, first, social support had a mediating effect on the relationship between characteristics of agricultural education program and word of mouth intentions. Second, interests had a mediating effect on the relationship between characteristics of agricultural education program and word of mouth intentions. The results highlight the importance of promoting social support and individuals' interests on the agricultural education program to increase the word of intention for agricultural education program. This eventually leads the revitalization and development of agricultural education.

• 한국수학교육학회지시리즈E:수학교육논문집
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• 제16권
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• pp.1-65
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• 2003

The focus of this article is on the process of cultivating students' interests so that they come to view mathematics as an activity worthy of their engagement. We first define and operationalize the notion of interests, in the process developing a perspective in which they are seen to be generative, to evolve, and to be deeply cultural. We concretize this perspective by presenting an analysis of a classroom design experiment that documents both the process by which the students' interests evolved and the means by which these developments were supported. We then frame the analysis as a case in which to tease out the implications for a nascent design theory of mathematical interests and in doing so give particular attention to the issue of equity in students' access to significant mathematical ideas

• International Journal of Computer Science & Network Security
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• 제22권11호
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• pp.291-293
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• 2022

The implementation of the legal mechanism to protect the rights and interests of entrepreneurs in Russia has its unique features. When the rights and interests of a businessman are threatened with infringement, specific legal remedies may be applied, by means of which the violated rights and interests are restored and, thereby, the opportunity to resume entrepreneurial activity is created. The paper explores extrajudicial ways to protect the rights and interests of entrepreneurs in Russia. The study analyzes the forms of self-help, arbitral tribunal, resolution of applications and complaints by executive authorities, the notariate, and work with the business ombudsman and civil society institutions.

• 한국생활과학회지
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• 제10권3호
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• pp.291-301
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• 2001

The purpose of this study is to provide the apparel manufacturers who have not been effectively preparing for worldwide trends of rapid increase in overweight population with fundamental data to develop updated domestic market through the findings derived from the actual dissatisfaction factors in purchasing of a garment by overweight body customers excluded in the apparel industry. The results of study are as follows : Considering the relationships with dissatisfaction factors in purchasing ready-to-wear according to the interests in weight control, there is a slight difference in the partial intention from degree of self-recognition of body figure and interests in weight control and motivation of interests in weight control. As a results, first, the more recognition of obesity, the more dissatisfaction with "product variety" and "purchasing decision". Second, the more interests in weight control, the more dissatisfaction with product variety in purchasing of ready-to-wear. Third, the more self-recognition of obesity as the motivation of interests in weight control, there is a high dissatisfaction with product variety.

• 한국초등과학교육학회지:초등과학교육
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• 제35권3호
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• pp.336-347
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• 2016

The purpose of this study is to analyze the effects of elementary science instruction applying a Brain-Based Evolutionary (ABC-DEF) approach using Rapid-cycling Brassica rapa (RcBr) on the interests of elementary school students. For this study, two elementary school classes in Seoul and one elementary school class in Gyeonggi-do were selected. Comparison group received instruction using textbook and teacher's guidebook. A class taught using only brain-based evolutionary approach is experimental group A, and a class taught through brain-based evolutionary approach using RcBr is experimental group B. In order to analyze the quantitative differences about the interests of students, three kinds of test were administered to the students: 'Applied Unit-Related Interests', 'Follow-up Interests' and 'Interests in the observation material'. To get more information, qualitative data such as portfolios and interviews were analyzed. The major findings are as follows. First, for the test of applied unit-related interests, a statistically significant difference was found between comparison group and experimental group A, and between comparison group and experimental group B. As the results of interviews, the students have shown that the intensified exploration activities on plant in Brain-Based Evolutionary approach applied to experimental groups A and B had a positive effect. Second, for test of follow-up interests, we classified the students' follow-up interests into three types: extended-developed-deepened (EDD) type, simply expanded-maintained (SEM) type, and stopped or decreased (SD) type. Both experimental group A and experimental group B showed the highest percentage of EDD. Also, observation journal applying the evolutionary process (DEF) showed a positive effect on the students' interest. Comparison group showed the highest percentage of SEM. Third, for test of applied interests in the observation material, a statistically significant difference was found between comparison group and experimental group A, and comparison group and experimental group B. Experimental group B using RcBr showed the highest average score, while experimental group A showed a higher score than comparison group. Based on these findings, educational implications of Brain-Based Evolutionary approach and using RcBr are discussed.

• Human Ecology Research
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• 제58권4호
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• pp.585-599
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• 2020

This study investigated children's interests in learning English, affected by educational activities in and out of institutes, and mothers' perceptions regarding early childhood English education. We recruited, 253 mothers of 3- to 5-year-old children in either general kindergartens or English immersion institutes. They answered questions on socioeconomic status, perceived interest in English by their children, their perceptions regarding early childhood English education, and English education outside institutes. In addition, 42 English teachers provided information within institutes such as class time per week, teacher-pupil rate, and language use policy during class. The collected data were analyzed through SPSS 22 for frequency analysis, descriptive statistics, independent t-test, and hierarchical multiple regression analysis. The major findings are as follows. First, the two groups were in distinct learning environment. Second, mothers' perceptions and outside-institute activities were significantly different between the two groups. Third, the English interests of children at both institutes were influenced by mothers' worries and at-home English interactions. Fourth, education within institutes did not affect both group's English interests. Fifth, private education and socioeconomic status did not affect both group's English interests. Lastly, only the children's interests in English immersion institutes were affected by gender and mother's perceived necessities. Focusing children's interests, this study helps in understanding young children's affective aspects regarding learning English. The findings are expected to be a guideline for each home and institute to increase children's interest in learning English.