• 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.

• The Journal of Asian Finance, Economics and Business
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• 제8권7호
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• pp.43-54
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• 2021

Human capital and innovation capacities are essential elements and one of the sustainable approaches to driving economic growth. However, there is debate among scholars concerning these two factors in fostering economic growth. This study investigates the relationships between human capital and innovation capacity and economic growth in selected ASEAN countries, namely, Malaysia, Thailand, and Indonesia. Economists widely discussed the interrelation of human capital and innovation. A large body of literature stated that human capital is an essential factor and engine of economic growth. Innovation has become key in transforming the economic development of developing countries. We analyze human capital (HC) and innovation capacity (INC) using static panel data analysis. The data analysis shows that the fixed-effect model is the best model in this study. Further, human capital (HC) has a significant positive relationship with economic growth. Meanwhile, innovation capacity has no significant relationship with economic growth. We also found that Malaysia's coefficient of human capital and innovation capacity is higher and more efficient than in Thailand and Indonesia. In conclusion, human capital and innovation capacity are crucial elements for measuring economic growth. Skilled human capital contributes significantly to the economic growth and economic development of a nation.

• 유통과학연구
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• 제19권9호
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• pp.53-64
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• 2021

Purpose: The current study aims and reviews the current state of research in green awareness' distribution structure using the ecological theory of Ted Hughes who was regarded as one of the best English poets of the 20 century. Ted poetry has innovated ecological distribution. It has inspired so many young people to have a positive energy impact on the environment. Research design, data and methodology: Action research design is an approach used extensively in qualitative content analysis. This design starts by adopting an exploratory claim that develops the research objectives, hence instigating the action process, which involves several strategies. This type of design involves a cyclic process of stance then action. Results: According to the investigation, there are nine solutions that can deal with the green distribution based on previous literature review, applying an ecological approach of Ted Hughes to green awareness distribution. The solutions figured out that Ted's novels had an innovative impact on the environment as it is clear that information is given to society. Conclusions: It is observed that having a highly professional environment is good enough for a structure to go green. But, on the other hand, polluting our environment can endanger species by causing health diseases and environmental problems.

• International Journal of Computer Science & Network Security
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• 제22권3호
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• pp.266-272
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• 2022

Private specialized institutions differ from public ones in that they mostly act independently. This paper reports a study designed to assess the provision of specialized institutions for children with intellectual disabilities in Saudi Arabia. The approach taken in this study was qualitative, involving a case study strategy that enabled the researcher to gain rich and in-depth information based on the shared experiences of participants comprising institution leaders, educators and families from two specific specialized settings, one public and one private. The study aimed to examine the existing disparities in service delivery so as to develop a clear picture of the service quality provided by public specialized institutions for children with intellectual disabilities in Saudi Arabia. The results suggest that the weak relationship with inpatient and specialized institutions is a consequence of the parents' poor responsiveness, which may result in these institutes developing a negative impression of the parents. Conversely, the lack of active initiative on the part of the public specialized institutions led to a negative parental attitude towards these institutions. A sensible approach to resolving this problem might be to recognize that these institutions have a significant responsibility to encourage parents of children with intellectual disabilities to become involved in their children's learning, to promote positive attitudes.

• 한국IT서비스학회지
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• 제21권4호
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• pp.105-122
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• 2022

NFTs, which guarantee ownership of digital files using blockchain technology, are the new field for the content industry. The NFT provided new opportunities for content creators to trade digital contents without going through mediation freely. Additionally, collectors and investors can safely and easily own their works without the threat of illegal copies. However, since only a limited number of content creators are participating in the NFT market, there needs to be an influx of various content creators and a process of popularization for this market to grow and develop into the main stage. Furthermore, research on NFT has been limited, and understanding the drivers of creators choosing to participate in NFT is insufficient. Thus, this study aims to identify the factors affecting content creators participating in NFT by applying a mixed-methods approach and presenting practical implications. Using topic modeling and in-depth interviews, this study derives the positive and negative factors and suggests strategies to activate content creators' participation in the NFT market. Through this, we can guide that management implication to reduce the risks and costs of participating in NFTs is needed to encourage the participation of creators. It will also provide insight into ways to develop the NFT content market.

• 아태비즈니스연구
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• 제12권2호
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• pp.25-37
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• 2021

Purpose - This study analyzes the situational relationship between the components of job crafting and innovation performance, and based on this, suggests practical alternatives to the effect of the control variables of organizational support. Design/methodology/approach - For this survey, 350 questionnaires were distributed to Korean SME workers from October 5, 2020 to March 20, 2021, and 230 questionnaires were collected. In order to check the validity of the questionnaire, the questionnaire judged to be inappropriate in response was excluded. The recovery rate was 65.7%, and the effectiveness of the questionnaire was 82%. Structural equation model and hierarchical regression analysis are used to analyze those data. Findings - First, job enhancement through job redesign as well as organizational support is a key task in order to expect innovative results from field members. Innovative performance is not created by individual jobs, but is created between jobs and jobs, tasks and tasks, teams and teams, and departments and departments. This is why it is worth paying attention not to the functional approach, but to the interconnection structure of the process. Research implications or Originality - In this study, it was analyzed that structural job resource increase and social job resource increase, which are components of job crafting, had a positive effect on innovation performance, and that challenging job will had no significant effect. Challenging work will itself does not negatively affect innovation performance. Combining the survey and interview, field members who make up the majority of respondents say that they do not lack the will to work. They claim that there is no channel or opportunity to express or practice a challenging will.

• 동아시아경상학회지
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• 제11권1호
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• pp.1-19
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• 2023

Purpose - In this study, we aimed to theorize blockchain-based social media platform users' commitment by examining the impact of their perceived justice of the token reward system. In addition, this study applied psychological ownership theory to verify the underlying mechanism between users' perceptions of justice and their commitment to the platforms. Research design, data, and methodology - To empirically test our conceptual framework in the study, we collected data through a web-based survey approach from the responses of 385 users who had experience with blockchain-based social media platforms. We employed a structural equation modeling approach to empirically test our proposed hypotheses. Result - The results indicated that distributive justice and informational justice have positive effects on user commitment. The results also showed that psychological ownership plays an important role in mediating the relationship between users' sense of distributive justice and commitment, and between procedural justice and commitment. The findings provided a better understanding of the sense of justice and user commitment in a blockchain-based social media environment. Conclusion - This study represents a preliminary attempt to theorize and empirically examine blockchain-based social media platform users' commitment. This study provided important contributions to the literature on how the effect of users' sense of justice in a reward system affects their commitment to blockchain-based social media platforms.

• Journal of Preventive Medicine and Public Health
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• 제55권6호
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• pp.586-594
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• 2022

Objectives: This study investigated the effectiveness of the social marketing mix approach in increasing students' knowledge about smoking, promoting positive attitudes toward smoking cessation, and decreasing smoking behavior. Methods: This quantitative research study incorporated a quasi-experimental method with a pretest-posttest non-equivalent group design. Using the purposive sampling technique, 152 smoking students were selected as participants. They were divided into 2 equal groups, with 76 students in the control group and 76 in the intervention group. The data were collected using questionnaires and analyzed with the chi-square test, independent t-test, Wilcoxon signed-rank test, and Mann-Whitney U-test. Results: The social marketing mix intervention was effective in increasing the students' knowledge about smoking (p<0.001), improving their attitude toward smoking cessation (p<0.001), and reducing their smoking behavior (p=0.014). Conclusions: This approach should be implemented by local governments to reduce smoking behavior in the community, especially among teenagers, in addition to instituting a smoking ban and applying fines.

• Educational Technology International
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• 제23권1호
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• pp.67-96
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• 2022

Although blogs have been used in online learning environments with optimistic expectations, the distributed nature of blogs can pose some challenges. Currently, we do not have a robust collection of tested blogging strategies to help students interact more effectively with each other when blogs are used as a primary form of engagement in an online class. Thus, the purpose of the study was to test an early iteration of an instructional blogging strategy, "Featured Student Profiles," which is designed to help students become acquainted with each other better and encourage them to visit and comment on each other's blogs. Sixteen pre-service teachers who were enrolled in an online course in which student blogs are the primary medium of peer interactions, participated in the study. Using a design case approach, seven students participated in interviews and all student blog interactions were analyzed. Thematic analysis was applied to analyze the interview data and identify salient themes of students' blogging experiences overall under the study strategy. The findings indicated that students took the most direct and efficient path they experienced to complete the blog task. Their peer interaction patterns varied, but several shifted from random to targeted relationships as the semester progressed. Although all students perceived the strategy as a positive approach to peer awareness, there was no clear evidence of its effect on student interactions.

• International Journal of Computer Science & Network Security
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• 제23권1호
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• pp.169-186
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• 2023

The research aimed to identify the effectiveness of an educational program using 3D glasses as a technological innovation on academic achievement and attitude towards elearning in science in the preparatory stage. The research relied on the analytical descriptive approach and the semi-experimental approach. The research tools were the achievement test and the scale of attitude towards e-learning. An educational program was designed and produced using 3D glasses. The study sample consisted of 60 students from the second grade in the preparatory stage at the Rural Jeddah School. The research concluded to the following results: There was a satistically sigificant difference at the level of sig. (0.05) among the -mean scores of the experiemtal and control group students in the post assessment atthe level of achievement in favor of the experiemental group and therewas a satistically sigificant difference at the level of sig. (0.05) among mean scores of the experiemtal and control group students in the post assessment at the level of attitude towards e-learning in favor of the experiemental group. And it was found that the positive effect of the 3D educational program for improving the level of achievement and the attitude towards e-learning for the students. The program allowed the experimental group students to practice self-learning, interaction, and achievement according to the individual differences among them.