• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.10
• /
• pp.1119-1127
• /
• 2020

This study aims to identify the determinants of student interest in pursuing Accounting Professional Education (Indonesia: PPAk) in Province of Bali. The determinants which the author has used are: independent variables are social motivation, career motivation, quality motivation, and duration of education. The sample in this study comprises of 75 respondents who are students of Accounting discipline at the Faculty of Economics and Business at universities in the Province of Bali. Data was collected using a questionnaire and have been processed using multiple regression analysis. The results show that social motivation, career motivation, and quality motivation have a positive effect on students' interest in studying Accounting Professional Education. On the other hand, the duration of the accounting course has a negative effect on students' interest in studying this program. The importance of role of a professional accountant in realizing transparency in public life, and an economy that is free from financial deceit and fraud makes the role of professional accounting institutions very important. However, graduates' who desire to continue their studies in the PPAk program tends to be low. The findings of this research are expected to become the basis for policy makers in formulating rules related to the development of the accounting profession in the society, especially in Indonesia.

• English & American cultural studies
• /
• v.10 no.2
• /
• pp.73-97
• /
• 2010

Representation of destitution may be considered as an expression of a social desire toward forging a bond or solidarity with the impoverished. However, political and ethical demands of the solidarity force the formulaic framework structuring the form of representation to its limits. The thesis aims to examine the responses to such demands within the tradition of modernist literature that can be traced from Charles Baudelaire, Knut Hamsun to Franz Kafka and that somehow culminates with Samuel Beckett, and to analyze how the issue of destitution that weaves through Beckett's works criticizes and inherits such a heritage. Whereas destitution in 19th century Realism is structurally fixed and its potential for change is inherently excluded, for these writers, destitution is no longer the state of rigid reality in which any possibility is limited. It is destitution as an imperative that calls for exploitation of possibilities that can be recuperated from the impoverished condition of destitution. What these writers consistently resist against is destitution that leads to compensation and reward. Since occupying a superior position toward the other as the subject of description or sympathy can be seen as one form of profit or reward, they have persistently pursued absolute solitariness and austere conditions rather than prematurely simulating a sense of solidarity and community. The ultimate goal of destitution as an imperative is to pursue destitution in order to worsen it by identifying and then excluding and expending possessions and assets to a state of penury. This is a paradoxical process that opens up the realm of possibilities of destitution and redefines it as abundance and wealth. Destitution for Beckett as seen in the writers above is the objective of literature. But, what he focuses on is to amplify the shreds of economic world that still remain in a state of poverty and to reveal extreme poverty as a state of odd affluence and to transform it into a pursuit of accumulation and profit. One of his famous axioms, "less is more", contains the essence of such a paradoxical strategy. In a sense, such approach is a twist on the strategy that identifies and uses any remaining potential hidden in destitution as was pursued by other writers. It also expands on the imagination of the destitute described by Hamsun. But Hamsun and Beckett are diametrical opposites. Unlike Hamsun, Beckett does not link imagination with a sense of guilt. Imagination is not intended to overcome the destitute reality nor to culminate in artistic martyrdom as in the case of Kafka's hunger artist. The imagination of the impoverished in Beckett is simply a hilarious game and not an escape that ends in a sense of guilt. This game formulates a "rhetorical question" or derision at the ironical situation where the pursuit of hunger and art as the disinterestedness has been turned into symbolic capital. It is inherently a fundamental critique at the aestheticization of destitution that has been pursued by Modernism. Beckett's efforts at divulging falsehood inherent in non-profit acts such as charity, donation and hospitality are dissections of social fictions in which aestheticization of destitution remains a part of the whole.

• Korean Journal of Culture and Social Issue
• /
• v.12 no.2
• /
• pp.101-114
• /
• 2006

This study was examined the effective nonverbal behavior cues of detecting suspects' lies in the investigation scene. In order to search the suspects who drank the alcohol liquor without a permission, 18 soldiers were interviewed. 8 solders had drunken alcohol and had lied when was asked(lie group). The other 10 soldiers hadn't drunken alcohol and had told the truth(truth group). The mean frequencies of nonverbal behaviors were compared lie group with truth group. The following behaviors were measured by frequency: vocal characteristics (high pitch of voice, speech hesitations, speech error, frequency of pauses, period of pauses, latency period), facial characteristics (gaze, smile, touching face, blinking, facial micro-expression), body movement (illustrators, hand and finger movement, leg and foot movement, head movement, trunk movement, shifting position). As results, this study found that deception cues were periods and frequencies of pause, micro-expression, head movements. The lie group had less periods and frequencies of pause, and more micro-expression, head movements than truth group. But, this study didn't found Othello's error cues.

• The Journal of the Korea Contents Association
• /
• v.16 no.5
• /
• pp.282-289
• /
• 2016

A term that has been used since ancient times, 'trickster' means 'a person who performs general tricks'. In other words, a trickster is a person who exhibits his or her intrinsic characteristics by using tricks, or who has a special ability to make any situation work well only for him or herself. This thesis looks for basic concepts and features of tricksters in research undertaken into tricksters to date. It also aims to uncover the trickster side of Maltugi in Talchum (a traditional mask dance). A trickster is a person who tricks, but the characteristic itself is unclear and abnormal. A trickster also has borderline, duplicitous or multi-value characteristics, so it is impossible to merely define him or her as 'a person who tricks'. When dealing with a trickster's characteristics, the 'Liminality' element is very important, because he or she is a person who exists in all the borderlines of space, time, society, and language, and assaults the social order via deceit, play, and the fulfillment of greed. Maltugi in Talchum is a man of humble birth, but he is a character who attacks the Yangban (aristocrats) without hesitation. He is a kind of representative of the people who speaks for the commoners' feelings. At a time of the Three Policies' Disorder and frequent external aggressions, the commoners felt a sense of helplessness against the Yangban, who they viewed as immoral. Maltugi laughs at and depreciates the Yangban through the use of puns, and shows a faithful attitude to the present without being afraid of the result caused by his activity. This implies that he has the characteristics of a trickster.