• 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.

• The Journal of the Institute of Internet, Broadcasting and Communication
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• v.17 no.3
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• pp.215-226
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• 2017

This study examines the concept of public interests in pay TV industry and analyzed the regulatory framework of the industry. The concept of public interests such as diversity, localism and quality which are mainly discussed in the context of over the air broadcasting extends to universal access, fair competition and consumer protection as pay TV industry grows. However, there is a lack of concrete implementation of public interests in regulatory framework and coordination of public and industrial interests was not accomplished. Major policy that regulates the pay TV industry carries out without big picture. Policy implementation without long term plan results in hierarchical regulation model and it produced consistency problem. In the process of implementing policy in pay TV industry public interests and industrial interests discussion is mixed and sometimes it played exaggerated role.

• Korean Journal of Culture and Social Issue
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• v.14 no.1_spc
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• pp.187-221
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• 2008

Although academic interest, the intersection of cognition, emotion, and motivation, is a primary goal of learning and mediates the effects of learning, the present learning environment is full of impeding factors which undermine learner's interests in learning situation. The purpose of this study is to examine current state of academic interests of Korean students and to identify several potential causes of developmental declines in academic interests. It has been consistently found that academic interests in various school subjects decrease with age and grade in school. Three potentially contributing factors to the observed loss of academic interests are mainly discussed: deprived autonomy, severe competition, and normative evaluation. Based on theories on interest and motivation, and empirical findings, various prescriptions are also suggested for designing an interest-based learning environment in order to trigger and enhance learner's academic interests.

• Journal of the Korean Home Economics Association
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• v.44 no.3 s.217
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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.

• Korean Journal of Organic Agriculture
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• v.24 no.4
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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.

• Communications of Mathematical Education
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• v.16
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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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• v.22 no.11
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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.

• Korean Journal of Human Ecology
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• v.10 no.3
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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.

• Journal of Korean Elementary Science Education
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• v.35 no.3
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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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• v.58 no.4
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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.