• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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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.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.15 no.2
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• pp.97-110
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• 2020

This paper is on the policy proposal for venture ecosystem. First, one of the three secrets of the US venture ecosystem is the law of 50:50. Angel capital investment is as important as venture capital investment. Although professional angel investors and accelerators account for as much as VC in the venture ecosystem, they are ignored from policy considerations. We argue that the revision of related law is urgent. Second, large US firms invest more in M&As than in internal R&D. Therefore, accelerators and professional angel investors could make effective investment recovery after investing in a startup company. In other words, angel capital does not come in without secondary market development. Angel capital and secondary markets are the two pillars of the venture ecosystem. The government alone is difficult to develop a secondary market. This is why the private sector should come in and introduce corporate venture capital (CVC). Third, we believe the policy direction for national economic growth should be extended from the startup to scale-up. This is because the startup's sales and job creation will start in five years. While the previous study focused on funding (venture financing), this paper aims to balance all three stages of a venture: startup, growth, and recovery, which are the life cycle of a venture company or venture investment. In particular, we propose specific policies in each chapter to improve practical application.

• Korea journal of population studies
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• v.16 no.2
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• pp.84-110
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• 1993

This study aims at identifying the recent change in marriage behaviors in Korea. The data used here is the vital statistics compiled from the vital registration system of which registration form is put on one from together with the civil registration form. According to the results of this analysis, since 1970 the number of marriages has steadily increased from about 300, 000 in the former of 1970s to about 400, 000 in the latter of 1980s, appproximately coincided with the change in population size at the marriageable age span. The few exceptions that can be seen in the 1970s seem to result from the impact of social upheavals during 1950s; since the birth cohorts affected by the low fertility during the Korean war and the post-war baby-boom generations chracterized by the high fertility entered the marriage market in the 1970s. However, the marriage rate shows a little increase from around 7 in the former of 1970s to around 9 in the latter of 1980s, indicating that the marriage prevalence has been more or less inconsiderably changed during this period. It is also found that the proportion of remarriage to the total marriages has increased to around 10 per cent in 1989, while decreasing that of first marriage. This fact can be attributable to the higher prevalence of divorces and the collapsing of the Confucianism ethic which contributed to expediting the remarriage of widows. Although this proportion is insignificant compared with that of the of more developed countries, it is not difficult to say that the proportion of remarriages will continue to increase in future. The age first at first marriage(AFM) which directly affects the span exposed to the risks pregnancy has increased to the age about 28 for male and about 25 for female in recent years. However, big difference in AFM between urban and rural areas has narrowed, resultant from the increasing involuntary postponement of marriage of rural young population who have met difficulties in seeking their bride or bridegroom in rural areas characterized by the heavy out-migration of young, particularly female, population. The present study shows the reverse relationship between AFM and educational attainment; i.e, the higher the educational attainment the lower the AFM. The conditions which are taken into considerations were the class and the family in the past time but which are, educational attainment, job and personal characteristics. With regard to the age condition, in recent years the male prefers the female younger than himself on the average by 3 years and vice versa, which is reduced form 4-5 years in beginning of 1970s. The age difference bride and bridegroom tends to decrease with the educational attainment increase. This may be attributable to the fact that the persons with the higher educational attainment prefer the love marriage and hence are more likely to choose their counterparts in the about same age. The education condition is characterized by the bridegroom having the higher educational level than bride. It is also significant to note that the proportion of love marriage has increased, whereas that of traditional arranged marriage has decreased. This is true in the urban areas than the rural areas, indicating that rights as well as responsibilities for marriage have been handed over the young population from their parents. In conclusion, the change in the marriage behaviors in Korea are characterized by increasing tendency for the postponement of first marriage, higher prevalences of divorces and a result remarriages, increase of love marriages, narrowing age difference between bride and bridegroom, etc. which are the main results of rapid industrization, increase in educational and economic activity opportunities and change in the ideals of marriages during the past decades. These phenomena prevailing in Korean society would affect not only the family structure that will become less proliferiated but the population size and structure. The most important is that the changes in marriage behaviors of Koreans and their impact on the society with respect to norms, values, morals, of individual and family in the social aspect, change in population size and structure in the demograpic aspects, and economic development in the economic aspects should be integrated into the plannings towards to the future.