• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.11
• /
• pp.157-167
• /
• 2020

One of the concerns that have received substantial interest in the accounting field, in particular, in accounting education, is the increasing scarcity and demand for professional accountants around the globe. This study aims to investigate the effects of financial rewards (FR), parents' and peers' influence (PPIF), and benefits and cost (BCE) on students' intention to pursue a career in accounting. A quantitative, convenient random sampling approach was used, and an online survey was conducted to collect data from students studying in China. A total of 311 valid responses were used for model testing based on the theory of reasoned action and the theory of planned behavior. The findings of the study include the positive effects of FR, PPIF, and BCE on accounting career choice (ACC). This study illustrates that FR is the most dominant factor (β=0.479) for influencing ACC. Furthermore, the used factor explained 70% variation in ACC. The results of the study have implications both for accounting firms and universities whether offering or not offering accounting as a major. This study provides a global perspective, which keeps this study unique from other studies. And in this study, the Partial Least Square Structural Equation Modeling (PLS-SEM) has been used which is randomly used in accounting research.

• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.10
• /
• pp.219-230
• /
• 2020

With the largest number of Islamic financial institutions across the world, the demand for a qualified Sharia accountant in Indonesia is indeed inevitable. This study aims to examine the determinant factors of the intention for accounting students to become Certified Sharia Accountant. This study used quantitative method with primary data through questionnaire from 248 selected samples. The data is then analyzed by Partial Least Square Structural Equation Model. This research has used Theory of Planned Behavior combined with Islamic religiosity to explain 67.80% of the intention of accounting students to become Certified Sharia accountants. The test results indicate perceptions of greater job opportunities, good ethical reputation, Islamic religiosity, technical skills, and subjective norm that affects the intention to become Certified Sharia Accountants. The findings of this study contribute to the literature regarding career selection in the field of accounting in general and Certified Sharia Accountants in particular. The results of this study also have a practical impact on the academic world, including the recommendation for curriculum revision and redesign of the learning system. It also has a practical impact on the management of Islamic financial institutions to present them as a promising industry for accounting graduates to work in.

• The Journal of Korea Assosiation for Disability and Oral Health
• /
• v.7 no.2
• /
• pp.99-102
• /
• 2011

A-12year-old boy visited the clinic with chief complaint of anterior maxillary trauma. He was diagnosed with first degree mental retardation and cerebral disorders. By clinical and radiographic examination, intrusion of maxillary central incisors were found. The intrusion was not severe, teeth were luxated with a slight force and the prognosis was followed. After the first year, external root resorption was seen radiographically. Due to difficult behavior management, one visit root canal filling with OrthoMTA(BioMTA, Korea) which is known to generate of cementum and periodontal ligament was planned along with general anesthesia. OrthoMTA was filled from the apex to 1-2mm below cervical area and composite resin used for crown restoration. 6 months after, further resorption, discoloration and mobility was not found. This case is currently checked yearly and further research is needed for inflammatory root resorption and ankylosis.

• Child Health Nursing Research
• /
• v.13 no.4
• /
• pp.416-426
• /
• 2007

The purposes of this descriptive survey study were to describe antenatal depression and level of mother-fetal interaction, and to assess mother's behavior and feeling during mother-fetal interaction, in order to develop a base for nursing intervention programs for mothers who have antenatal depression. Method: Data were collected from 174 pregnant women who visited one public health center and OBGY clinic in Gangneung city. The instrument used for this study was a self-report questionnaire to identify depression (BDI), and mother-fetal interaction. Results: Of the mothers 63.2% were in the normal range for antenatal depression, 21.3% in the mild group and 15.5% were in the moderate to severe group. For antenatal depression, there were significant differences among the income, planned pregnant, health status, marriage satisfaction, family support, husband's love. The mean for mother-fetal interaction was $29.88{\pm}4.91$. For mother-infant interaction, there were significant differences in education, income, pregnant number, delivery number, feeding plan, marriage satisfaction, family support, husband's love. There was a weak correlations between antenatal depression and mother-fetal interaction but it did not reach statistical significance. Conclusion: Antenatal depression and mother-fetal interaction influence fetal development. It is essential to assess and provide immediate care to mothers who have antenatal depression and lower level mother-fetal Interaction.

• Journal of Families and Better Life
• /
• v.32 no.3
• /
• pp.65-84
• /
• 2014

This study was performed to explore the factors that affect the debt-reuse intention of defaulters. The focus of this study is on defaulters who used debt for stock investment. Debt-usage differences were considered since they had different psychological backgrounds. A total of 712 self-administered questionnaires (stock=131 and no-stock=581) were analyzed using SPSS. The major findings were as follows : First, the level of perceived behavioral control was the highest and the level of attitudes toward using debt was the lowest among the psychological factors in both groups. Second, perceived behavioral control was different according to age and income. No such significant association was found in attitudes toward using debt, subjective norms and behavioral intention in the stock group. Third, behavioral intention was explained by attitudes toward using debt and subjective norms in the stock group. However, in the no-stock group, behavioral intention was explained by attitudes toward using debt, subjective norms and perceived behavioral control. These findings have important pragmatical meaning in that they show the determinants of debt reuse by stock investment defaulters.

• Korean Institute of Interior Design Journal
• /
• v.17 no.2
• /
• pp.102-110
• /
• 2008

Construction space of Japan suggests the factor of speculation to human and reveals tradition. The speculation can be embodied in the aspect of space and human's mental aspect is expressed as a main factor of tradition space of Japan. The purpose of this study is to research expression characteristic of speculation space, shown in the architecture of modem architect, Tadao Ando, who succeeds the concept. His works surveyed through research contain the emotion of nature and human, which are traditional factors of Japan. Moreover, it is reinterpreted by modem space, delivers its function of space and physical factor to user and grants value to activity and behavior of user residing in the space. Users recognize movement, create new meaning of space and accept physical barrier in the space. In conclusion, it can be said that the space of speculation is not a simple visual thing but a frame of visual structure, which is invented for embodiment. The factors show the Japanese architecture, real and contemplating one, which is positive in real life and allows experience. Through the conditions above, the researcher can find the meaning from the aspect that modem architecture of Japan is planned on the basis of concept of speculation.

• Structural Engineering and Mechanics
• /
• v.36 no.4
• /
• pp.481-497
• /
• 2010

The shaking table tests were conducted on two small-scale models (Model 1 and Model 2) to examine the earthquake-induced damage of a concrete gravity dam, which has been planned for the construction with the recommendation of the peak ground acceleration of the maximum credible earthquake of 0.42 g. This study deals with the numerical simulation of shaking table tests for two smallscale dam models. The plastic damage constitutive model is used to simulate the crack/damage behavior of the bentonite-concrete mixture material. The numerical results of the maximum failure acceleration and the crack/damage propagation are compared with experimental results. Numerical results of Model 1 showed similar crack/damage propagation pattern with experimental results, while for Model 2 the similar pattern was obtained by considering the modulus of elasticity of the first and second natural frequencies. The crack/damage initiated at the changing point in the downstream side and then propagated toward the upstream side. Crack/damage accumulation occurred in the neck area at acceleration amplitudes of around 0.55 g~0.60 g and 0.65 g~0.675 g for Model 1 and Model 2, respectively.

• Journal of Service Research and Studies
• /
• v.5 no.2
• /
• pp.149-159
• /
• 2015

This paper proposes a making study model using Ajzen's Theory of planned behavior (TPB) and established hypothesis and then analysed propensity of conflict resolution according to the types of SNS users, usages and conflicts. The results of study, active users of SNS have propensity of resolution for their own conflicts through SNS. The users having conflicts between person and person are same with active users. The results of this study could be referenced to other researches for resolving conflicts in or between people in the future.

• Journal of Korean Port Research
• /
• v.14 no.2
• /
• pp.241-249
• /
• 2000

The amount of municipal water has been increased rapidly up to now and it is necessary to treat and dispose the wastewater effectively. The recent trend of the effluent disposal system, after treatment, show a nearshore discharge which has an outfall with length somewhere between the shoreline discharge and an extended deepwater outfall. There is no universal solution to municipal water treatment and disposal and each case must be examined on its merits and on economic, technical and environmental bases. In this study we focused mostly on the scientific and engineering aspects of ocean disposal through the outfall. For this purpose, we made an investigation to the near-field characteristics of discharged water and made some comparison with the existing experimental results. We also applied it to the Pusan Jungang Effluent Outfall System, which is planned to build in the Gamchun harbour and will be completed in 2011. The model output showed the trajectoral variation of dilution and mixing behavior for three cases of outfall system. Dilution differences have been simulated and found the highest dilution condition under the different displacement of outfall system. On the basis of these outputs it will be proposed the optimum outfall system type and location.

• Journal of Korean Society of Rural Planning
• /
• v.26 no.3
• /
• pp.115-126
• /
• 2020

This study designed an extended technology acceptance model incorporating and combining TPB, TAM, UTAUT, and IDT, which are known to be useful in explaining technology acceptance intention, to analyze antecedents affecting smart farm acceptance intention from the perspective of policy handlers. In the model of this study, nine independent variables were set, including subjective norm, perceived behavioral control, attitude, perceived usefulness, performance expectation, effort expectation, social impact, promotion condition, and fitness. The effect of these variables on farm acceptance intention was analyzed. The study found that four factors, including perceived behavioral control, perceived usefulness, social impact, and fitness, had positive effects on the acceptance intention of smart farms. Of these, perceived usefulness had the highest impact. In conclusion, all the TPB, TAM, UTAUT, and IDT applied to the research hypothesis to explain the smart farm acceptance intention included on or more variables with significant effects. In other words, these theories were evaluated as useful to explain the acceptance intention of smart farms.