This study examines the accounting students’ level of moral development at the university. In this study, we focused on the effects of ethics subject and gender on moral development. Therefore, we compare the moral development of male and female students. We evaluated 216 students in Cognitive Moral Development (CMD) from 17 universities in Indonesia. We measured CMD with the Defining Issues Test (DIT) model developed by Rest in 1986. The findings show that there is no difference in DIT scores between students who have taken the ethics subject and who have not taken. We also confirm female students have a higher DIT score than male students. Our study results show that gender plays an important role in the ethics issue. Our study strengthens the previous research about the effect of ethics study and ethics courses on CMD. This study has an implication for ethics education in university wherein the curriculum or the system should be prepared carefully. Although the results of this study did not show that ethics subject has a strong impact on students’ CMD, we still believe that the ethics course plays a significant role in the accountants’ morals. For that reason, we argue that morals need time to be developed, and cannot be taught in a short-term course. Future research is needed to explore more about this issue.

This study examines the relationship between gender diversity (women on the board and women on the audit committee) and a firm’s financial stability. The ordinary least square analysis was used to determine the relationship. To measure the financial stability of Malaysian suspect firms, i.e., firms with the lowest positive earnings, the Altman (1993) Z-Score measurement was utilized. The results indicate that women on the board are significantly and negatively associated with the firm’s financial stability. That is, they are related to low financial stability, which contradicts the agency and resource dependence theories. Regarding women directors on the audit committee, there is no significant relationship with financial stability, meaning that they cannot protect the company against financial distress. These results are robust and do not change when using different measurements of gender diversity, one-year lag of independent variables, and other methods of analysis, namely random effect panel data. This study is the first to alert policymakers, stakeholders, researchers, and society in general to the need to re-evaluate and strengthen the role of women directors in improving firms’ financial stability, particularly in emerging economies like Malaysia.

This study investigates the gender differences in determinants of customers’ satisfaction when purchasing online beauty and cosmetics products in Vietnamese market. To do so, we construct a data set via online survey of 419 Vietnamese customers including both males and females, and examine such sample using t-tests and multiple regressions. Our regression model is constructed based on our five-construct model including online shopping experience, customer service, external incentives, security and privacy, and personal characteristics. The t-tests results reveal that the mean difference of customer satisfaction (negative coefficient) between the two groups of customers (females and males) is statistically significant. This suggests that the purchasing satisfaction of male customers is significantly higher than that of their female counterparts. Similarly, we also find that male customers are more satisfied with their online shopping experience, customer service and external incentives offered by the online sellers than female peers. Furthermore, regression results for full sample show that, on average, the online shopping experience, customer service and external incentives are significantly and positively related to customer satisfaction. Yet, such positive effect of customer service on customer satisfaction is more likely for males while females’ satisfaction is more positively influenced by security and privacy.

This objective of this study is to examine the influence of age and gender on entrepreneurship in Vietnam’s context. Although various studies have been conducted to examine age and gender differences in the entrepreneurial process, the results reveal inconsistencies. Moreover, the relationship between different factors and their role in explaining age and gender differences in the entrepreneurship activities still has no clear answer. Our analyses were based on data collected for the 2017 Global Entrepreneurship Monitors (GEM) from individuals located in Vietnam with a sample of 2,118. Our findings show that female entrepreneurs had less household income and were likely to have more fear of failure in starting a business. Entrepreneurs tend to be older and young entrepreneurs have better education. The study also indicated that male entrepreneurs were likely to have more perception of the ease to start a business. Moreover, the number of male respondents who are currently entrepreneurs is higher and they are older. The contribution of this study is twofold. First, it provides empirical evidence on the age and gender differences in entrepreneurship. Second, it contributes to the understanding of the entrepreneurship environment in Vietnam, one of the most dynamic emerging countries in the East Asian region.

Purpose: The ultimate purpose of this work is to investigate gender differences in the relationships between product quality cues and perceived values at a food select shop. Specifically, this study examines the effects of internal and external cues, which are indicators of product quality, on emotional and social values based on gender differences. Research design, data and methodology: In this study, a questionnaire technique was used to collect the data necessary to test the proposed model. 183 data were collected through this technique. PLS SEM (Partial Least Squares Structured Equation Model) was used to test the research model. Results: First, there is no gender difference between intrinsic cue and emotional value. When using male and female data, there was no significant causal relationship between intrinsic cues and emotional values. Second, we found no gender difference between intrinsic cue and social value. When analyzed with female data, there was no significant causal relationship between intrinsic cue and social value. On the other hand, in the case of men, it was found that a weak causal relationship exists. Third, this study found gender difference between extrinsic cue and emotional value. In the case of men, it was found that a weak causal relationship exists, whereas in the case of women, a strong causal relationship exists between extrinsic cue and emotional value. Fourth, we found gender difference between extrinsic cue and social value. In the case of men, there was no causal relationship, whereas in the case of women, there was a strong causal relationship between extrinsic cue and social value. Finally, we found that there are moderating roles of gender in the relationship between external cues and perceived quality. Conclusions: As a result of analysis, it is necessary to focus on extrinsic clues of product in order to increase the perceived emotional and social values of women. On the other hand, in order to improve the perceived emotional and social values of men, it is necessary to pay attention to both intrinsic and extrinsic cues of product. Therefore, it is necessary to consider what clues and values are important to core customers.

이 연구의 목적은 초등학교 현장체험학습의 장소인 선사유적 박물관을 ‘젠더 관점에서의 비판적 읽기’(이후 젠더 읽기로 표기)를 통해 선사시대를 바라보는 정형화된 전시의 문제점을 밝히는 데 있다. 잘 알다시피 우리가 알고 있는 선사시대는 실제가 아니라 해석의 결과물이다. 따라서 선사시대를 바라보는 관점이 반영될 수밖에 없다 그렇다면 어떤 관점에서 과거를 재현하고 있을까? 이를 위해 하나의 사례로서 ‘삼양동 선사유적 전시관’에 주목하면서 우리나라 선사유적 박물관들이 ‘남성이 된다는 것’과 ‘여성이 된다는 것’이라는 젠더 차별화가 관행으로 뿌리내리고 있음을 확인하고, 이를 통해 젠더 중립적 관점에서의 새로운 선사유적 박물관의 젠더 중립적 전시와 초등학교 현장체험 학습의 올바른 방향을 탐색한다.

Entrepreneurial intention is receiving immense recognition in entrepreneurship researches, as it motives an individual to become an entrepreneur. Still, the interplay between gender perspective and contextual factors (i.e., access to capital, business information, social network, educational support, structural support) are not fully investigated in understanding the entrepreneurial intention in developing countries like Bangladesh. Therefore, the paper aims to examine the gender difference and educational discipline difference in the university’s students’ entrepreneurial intention in relation to contextual factors in Bangladesh. In this study, sample has been particularly taken from the different disciplinary students of private universities. Five-point Likert scale-based survey questionnaire was developed based on past researches. 280 online survey forms were distributed among the university students and finally 225 students’ response were found correct as the study sample size (final survey response rate = 80%), after eliminating the incorrect survey responses. For statistical analysis SPSS 23.0 version is used. One-way ANOVA is used to measure the gender and discipline difference on entrepreneurial intention among male and female students. The results show that business information and social network will have more influence on male students’ entrepreneurial intention, and comparatively, business students have more willingness to become entrepreneurs than other departmental students.

This paper examines the impact of gender on access to debt finance among Vietnamese enterprises. The paper investigates data and variables retrieved from the World Bank Enterprise Survey dataset using five Probit models. The regression results suggest that there exist more unfavourable debt financing conditions for women-led firms (WLF), measured as a lower probability of having loan applications fully approved. Firm’s age, working sector, and perception of access to finance as a difficulty are found to have explanatory power on the discrimination. More importantly, the perception of debt finance as a difficulty or firms’ level of confidence significantly explains the variance of the dependent variable of probability of loan approval, or gender effect would be more pronounced if the firm already has a low level of confidence. The paper also contributes in testing for the gender effect on Vietnamese enterprises from different sectors and scale, unlike other prior research papers focusing on specific sectors and/or small and medium enterprises only. The findings are highly useful for Vietnamese credit institutions to set out a specific business policy to attract more WLFs and help promoting gender equality in the working environment, especially in debt financing, which is often neglected in existing regulation and policy frameworks.

The objective of this paper is to explore how board gender diversity affects corporate sustainability performance. Therefore, this paper examines the direct association between board gender diversity with corporate sustainability performance and the mediation effect of enterprise risk management (ERM) on this association. The study employed a cross-sectional survey method. Data were collected from annual reports, websites, and through the questionnaires that were distributed to Chief Financial Officers (CFOs) of all the listed companies of Dhaka Stock Exchange, Bangladesh. The partial least square technique of Structural Equation Modelling (SEM) approach was employed for data analysis. The result did not find support for the direct association between board gender diversity and sustainability performance in Bangladesh context. This implies that contextual factors, such as, male-dominant board, appointment of female directors based on family ties, lack of education and expertise etc. may discount gender diversity direct influence on sustainability performance. However, the study finds strong support for the mediating role of ERM use within the corporate structure. Further analysis of indirect effect suggests that ERM use mediates the relationship of board gender diversity and sustainability performance in full. This implies that in the Bangladesh context effective use of ERM is highly recommended.

Purpose: This paper explores diverse issues related to the problem of women’s unpaid domestic care work, and as a factor of gender inequality in their professional practice. Research Design: This article concentrated only on the analysis of secondary data available on the topic along with observation of facts in Kazakhstan based on diverse sources. In current conditions, the problem of women's unpaid domestic care work, and consequently, the lack of enough time and energy for professional employment. Distinguish domestic work vs. job/career/occupation, selffulfillment, education, and leisure has a significant impact on women's life satisfaction. Data, and Methodology: This article focuses only on secondary data available in different sources from which the researchers procures comprehensive data and information. Results and conclusion: A family policy that aims to promote combining maternity, and domestic work with paid employment is an effective way to increase the proportion of working mothers/women. It is crucial to not only proportionally distribute the household responsibilities in the family but also to form an effective mechanism of state support for women through the development of the social services sector, as well as the adoption of a system-wide approach to gender equality.

This study aims to analyze of existing concepts of female entrepreneurship, evaluation of women’s entrepreneurship in Kazakhstan and development of recommendations for its development in the country. This paper begins by reviewing research on female entrepreneurship. In this research, authors proposed the methodological tools based on systematic approach using economic and statistic methods and 5Ms concept. Analysis algorithm consists of four stages: evaluation of women entrepreneurship scale and business directions, analysis of employment in women's enterprises and business environment in Kazakhstan. The main limitation of this study was the lack of some gender-related indicators on the development of entrepreneurship. Further, the obtained results showed strong and weak points of female entrepreneurship in Kazakhstan. According to the results, there has observed increase in contribution of women in social-economic development of the republic, women's entrepreneurial activity is increasing, and the number of enterprises headed by them is growing. However, the growth of female entrepreneurship occurs while maintaining their insignificance in terms of turnover and number of employees. There is a pronounced industry specificity of female entrepreneurship: the service sector. In accordance with this, there were identified priority areas and there were developed recommendations for the development of female entrepreneurship in Kazakhstan.

The purpose of this study is to derive various clues for the establishment of marketing strategies for companies that produce and sell high-involvement products for Millennials who are not the subject of current consumption but who will lead future consumption. For this purpose, this study aimed to derive 17 factors of high-involvement product selection attributes through FGI, and its relationship on repurchase intention after make a variable through PCA. A total of 158 valid questionnaires were used, and IPA, independent sample t-test, regression analysis, and hierarchical controlled regression analysis were performed. The results showed that overall, external and internal selection factors had a positive influence on repurchase intentions, and in particular, appealing to internal and external selection factors in order to promote repurchase intention. Meanwhile, the Millennials were found to have no gender difference. Therefore, the company producing and selling high-involvement products suggests that it is necessary to make a priority effort to secure brand awareness, trust in product producers, store trust, and product self-reputation as components of internal selection factors. It was also concluded that more strategic efforts were needed to focus on and appeal to the characteristics of the Millennial itself rather than to consider gender differences.

오늘날 유아들은 성장함에 따라 신체적인 발달과 함께 인지력, 지적능력, 사고력 등 많은 능력이 발달하고 있다. 이 시기에 유아들의 상상력과 사고력을 자극할 수 있는 새로운 경험이 그들이 사용하는 놀이기구나 완구를 통하여 이루어진다, 이에, 부모는 유아들에게 지적능력이 높은 완구의 제공과 함께 성별, 연령별 그에 적합한 인지발달에 도움을 주는 완구를 선택해 주어야 한다. 또한, 이를 근거로 지적능력 사고력이 높은 완구개발에 기초로 활용하고자 한다. 7가지 유형별 완구를 대상으로 유아들에게 30분의 놀이를 진행한 후 그를 관찰하고 측정한다. 실험 준비물로는 ① 7가지 유형별 완구 ② 관찰기록지 ③ 자료입력 노트북 ④ 자료정리 엑셀프로그램 ⑤ 통계분석 SPSS 12.0 사용하여 분석한다. 실험 결과로는 첫째, 7가지 유 형별 완구가 성별에 따라 몰입도 차이 정도를 분석한다. 둘째, 7가지 유형별 완구가 연령별에 따라 몰입도 차이 정도를 분 석한다. 셋째, 몰입도의 차이 정도를 분석하고 원인을 규명해 본다. 이 연구를 통하여, 7가지 유형별 완구의 사고력에 의한 지적능력이 뛰어난 완구의 유형은 어떠한 것들이며, 성별, 연령별 차이에 따라 어떠한 차이와 변화가 있는지를 분석하여, 차후, 완구 선택에 있어서 사고능력 개발과 건강한 자아실현을 추구할 수 있는 완구개발의 기초 자료로 활용하고자 한다.

이 연구는 초등학교 고학년학생의 집단따돌림 피해경험이 가해행동에 영향을 미치는 경로에서 인터넷 중독성향과 충동성의 이중매개역할을 확인하였으며 성별에 따른 집단 간 경로의 차이를 확인하였다. 이를 위해 이 연구에서는 A지역에 소재한 초등학교 4, 5, 6학년 총 887명을 대상으로 집단따돌림 피해경험 및 가해행동, 인터넷 중독성향, 충동성 척도를 사용하여 설문조사를 실시한 자료를 자료 제공자로부터 허락을 받아 이 연구에 사용하였다. 집단따돌림 피해경험 및 가해행동, 인터넷 중독성향, 충동성 간 관계를 확인하기 위해 상관분석을 실시하였다. 인터넷 중독성향과 충동성이 집단따돌림 피해경험 및 가해행동과의 관계에서 매개하는지 살펴보기 위해 구조방정식을 통해 매개모형을 검증하였다. 마지막으로 성별에 따른 구조모형 경로차이가 있는지 확인하기 위해 다집단 분석을 실시하였다. 분석 결과는 첫째, 집단따돌림 피해경험이 가해행동에 직접적인 영향을 미치는 것으로 확인되었다. 둘째, 집단따돌림 피해경험이 가해행동에 영향을 미칠 때 인터넷 중독성향이 매개역할을 하는 것으로 나타났다. 셋째, 집단따돌림 피해경험이 가해행동에 영향을 미칠 때 인터넷 중독성향과 충동성이 이중매개 하는 것으로 나타났다. 마지막으로 성별에 따른 집단 간 차이는 모든 경로에서 유의한 차이가 나타나지 않아 성별에 따른 차이가 없는 것으로 나타 났다. 이 연구결과를 바탕으로 논의 및 시사점을 제시하였다.

This study aims is to analyze of existing concepts of gender stereotypes and gender differences in wages, defining of gender pay gap determinants, and to evaluate the level of discrimination against women in Kazakhstan. This paper begins by reviewing trends in gender stereotypes and gender segregation during the past several decades. In this research, authors propose the methodological tools for presenting a standard form of evaluation of gender pay gap. The developed methodological tools will allow providing authentic and formal analysis on gender pay gap and identifying the main determinants of gender pay differences. Further, the obtained results showed the distribution of wage gap in Kazakhstan's regions and the Duncan's dissimilation index allows us to trace the dynamics of changes in the professional structure between men and women. According to the results, gender pay gap is narrowing with the reduction of the job level and discrimination is related to differences in human capital and education. Wages in the industrial sector are higher for men than for women, because men's professions are characterized by severe and unhealthy working conditions. In addition, employers prefer male managers, but if they take woman managers, they give them salary 3 times less.

본 연구는 모의TOEIC 듣기성적과 성별에 따라 영어듣기학습자가 듣기학습에서 사용한 듣기전략의 차이점과 영어듣기학습에서 사용한 듣기전략과 성별이 모의TOEIC 듣기성적에 어떻게 영향을 미치는가를 알아보기 위한 것이다. 이를 위하여 연구 설문을 Oxford(1990)의 듣기학습전략 중, 모의TOEIC 듣기전략에 알맞은 45개의 항목으로 구성하였다. 모의TOEIC을 치른 강원도 원주 소재 대학교의 남녀 대학생학습자 107명을 대상으로 설문을 실시하였다. SPSS 23 프로그램을 이용 하여 신뢰도, 빈도분석, 평균비교, 상관관계, 회귀분석을 실시하였다. 연구의 주요결과는 다음과 같다. 첫째, 모의TOEIC 듣기성적 Level Ⅱ집단이 Level Ⅰ집단보다 기억전략, 인지전략, 상위인지전략, 보상전략, 정의적 전략을 더 많이 사용하였고, 집단 간 통계적으로 유의미한 차이가 나타났다. 둘째, 남자대학생학습자가 여자대학생학습자보다 정의적 전략을 제외한 기억전략, 인지전략, 상위 인지전략, 보상전략 등을 많이 사용하였다. 그러나 보상전략을 제외한 나머지 전략들에서는 통계 적으로 성별에 따른 유의미한 차이가 나타나지 않았다. 셋째, 성별은 모의TOEIC 듣기성적과 상관 관계를 가지지 못하였다. 넷째, 영어듣기학습에서의 듣기전략의 사용은 모의TOEIC 듣기성적과 상관관계를 가지고, 특히 인지전략과 보상전략의 사용은 모의TOEIC 듣기성적에 많은 영향을 미쳤다.

Semantic priming refers to a tendency that language processing is facilitated in case that words are semantically related to each other due to a language user’s knowledge and prior experience. Hence, semantic priming can be considered as a tool to assess language processors’ implicit index of semantic relatedness. The purpose of the present study is to investigate 1) whether teenaged EFL learners will show semantic priming effects on gender category perception, 2) whether there are any different effects between immediate and delayed prime conditions, and 3) whether there are any different effects between gender stereotype and suffixtype words. As a result, semantic priming effects were observed in general. Delayed prime condition showed stronger effects than immediate prime condition and feminine suffix-type of words showed robust effects than any other types.

Imagined ethnic ties and affinities have funneled many Koryŏ saram into South Korea—the divided homeland of their ancestors—as coethnic labor migrants and foreign spouses over the past decade. Based on in-depth interviews with ten Uzbekistan-born Koryŏ saram women who currently reside in South Korea with their Korean husbands and children, this paper examines intersections of gender and ethnicity in the women’s migratory paths and life experiences in the employment and family spheres. After contextualizing the ensuing influx of Koryŏ saram to South Korea from the perspectives of ethnic (return) migration and marriage migration, this study looks into how the ten informants’ skills are devalorized as coethnic migrants who lack Korean language skills but appear “Korean” to contemporary South Korean people. This research also investigates the ways that the incipient Koryŏ saram community allows them to seek new employment opportunities while juggling between work and family as a married migrant with children. By examining two salient social differentiations in (social) mobility of Koryŏ saram, this paper not only betokens the social position of Koryŏ saram in South Korea, but also underscores the agency of the coethnic migrant women who struggle to pursue inclusion in the affluent homeland.

본 연구는 포켓몬 시리즈의 남성/남성 지배 포켓몬들과 여성/여성 지배 포켓몬들의 특징을 분석하면서 포켓몬 시리즈의 성 지위에 대해 탐구한다. 1세대부터 8세대까지 802의 포켓몬 캐 릭터가 존재한다. 각 포켓몬들은 태어날 때 다른 성 비율을 지니고 있다: 하나의 포켓몬은 남 성, 여성, 동등, 무성의 “확률”을 지니고 있다. 본 연구를 이러한 포켓몬들은 3가지 기준으로 분 석 한다: 1) 출연 빈도 2) 능력 3) 종류의 다양성, 그리고 이것을 성별의 기준으로 비교한다. 포 켓몬 시리즈는 다른 비디오 게임과 다르게 다양한 캐릭터들을 제공한다. 그러므로 이는 사람들 이 비디오 게임 캐릭터들의 성 지위를 보다 깊고 의미 있게 볼 수 있도록 도와준다.

게임 플레이어 캐릭터는 사건의 중심에 있으며 몰입에 지대한 영향을 미친다. 미국과 일본 게임시장의 소비자를 이해하기 위해 플레이어 캐릭터 기초 특성인 나이와 성별을 비교분석할 필요가 있다. RPG와 어드벤처 장르에서 미국과 일본의 15년간 게임어워드 수상작을 연구대상으로 선정하여 나이와 성별을 분류하고 비교분석하였다. 일본 게임은 나이와 성별을 명시한 설정된 캐릭터 비율이 94.3%, 88.6%로 압도적으로 높았으나 미국 게임은 나이를 명시하지 않고 설정된 캐릭터가 가장 높았다. 본 연구는 미국과 일본 게임의 플레이어 캐릭터 나이와 성별에 설정에 차이가 있다는 점을 인식하게 하고 플레이어 캐릭터 설정의 가이드라인이 되어 게임 디자인 발전에 기여하고자 한다.