Netting the maroro : an exploration of Cook Islands teachers' beliefs about language learning and teaching : a thesis presented in partial fulfilment of the requirements for the degree of Master of Arts in Second Language Teaching at Massey University

Teachers' beliefs play an important role in teachers' decision making processes and affect their practice. Beliefs are situated within specific contexts. Little work has been done to investigate the beliefs of language teachers in the South Pacific. This study investigated the beliefs about language learning and language teaching of Cook Islands teachers working in Rarotonga, Cook Islands. The research used a qualitative approach based on questionnaires, interviews, and stimulated recall, including detailed case studies of three teachers. The findings suggest that the Cook Islands teachers involved in this study held beliefs about the language learning process, the nature and use of language, Cook Islands learners, the challenge of risk-taking by students in schools and the teacher's role within the classroom. Beliefs about the language learning process included those relating to initial and ongoing language acquisition, the relationship between written and spoken language, and the teaching strategies best suited to effective language learning. The role of phonics, reading, and the place of modelling were identified as particularly important. Beliefs relating to the nature and use of language included strongly identified beliefs about the links between culture and language and about the relationship between the languages used in the Cook Islands. Bilingualism was seen as an ideal goal but getting there was seen as problematic. Teachers' beliefs about learners included beliefs about affective factors and the idea of learner readiness. Beliefs were held about the particular problems associated with risk-taking in Cook Islands classrooms. Teachers held beliefs about their roles, particularly in the relationships they have with students and school administrators including the ideas of tolerance and patience in providing a good learning environment for students. In situations where decision-making was needed, but individual beliefs were in conflict with each other, the process of more centrally held beliefs overriding other less centrally held beliefs was observed. Many of the beliefs held were influenced by teachers' own language learning experiences. Significant events in the teachers' lives were identified as important sources of beliefs and motivation. The influence of the historical colonial setting was particularly evident. The research shows that Cook Islands teachers have specific beliefs that influence their practice. These beliefs were found to be strongly related to the historical, social and professional context of the believer. Because of the effects of beliefs on practice it is important for beliefs to be considered in any process of teacher change. The findings of this research should help towards an understanding of teacher beliefs necessary for future initiatives aimed at improving language teacher practice

BIAYA KEPATUHAN PAJAK UMK (STUDI KASUS TRANSACTION COST PADA PENERAPAN E-FAKTUR) DI KPP PRATAMA SEMARANG CANDISARI

Institutional change is a change in regulations or rules deliberately created aim ti changing or reducing transaction costs. Tax compliance costs is transaction costs in taxation. In order to increase tax revenue, the government did tax reform. First, the government changed the system of taxation Official Assessment System (OAS) into a Self Assessment System (SAS) however, these efforts have not been optimal because SAS instead increases tax compliance costs. In the next tax reform, the government build a modern tax administration system one of which is the e-invoice. A tax invoice online application maker to lower the cost of VAT compliance. The purpose of this study was to: 1) find changes in tax compliance costs component based on descriptions of voting procedures to reporting VAT return period before and after e-invoicing;2) describe the role of e-invoice in changing compliance costs suffered by the taxpayer; 3) know the amount difference of VAT tax compliance costs before and after e-invoice. Qualitative approach case study method was used to answer the objectives 1 and 2, then the objective 3 was answered by comparing and perform Wilcoxon Signed Ranks test of amount tax compliance costs. The results showed that the adoption of e-invoicing eliminates direct costs such as the costs to buy or print the invoice taxes form and lowering the cost of time to invoicing and filling the VAT return. Implementation of e-invoice first make taxpayers bear big time cost to understand and learn the e-invoice. The majority of taxpayers key persons feel that the e-invoice does not reduce the cost of compliance. Based on the results of different test-Wilcoxon Signed Ranks there is no significant difference between the cost of tax compliance in the six months before and after the e-invoice is used. However, there are significant differences between the estimated total cost of tax compliance in one year before and one year after the e-invoice. The total estimated compliance costs decreased 31% from one year without e-invoicing. This shows that e-invoice as a form of institutional change, can not directly reduce transaction costs, transaction costs will increase temporarily during the institutional actors is in the process of adapting

Perancangan Video Informasi Obyek Wisata Pikatan Waterpark Berbasis Infografis

Media informasi pada sebuah obyek wisata diperlukan bagi wisatawan maupun masyarakat dalam memperoleh informasi mengenai obyek wisata tersebut. Didasarkan pada kurang memaksimalkan penggunaan media informasi yang dilakukan oleh obyek wisata Pikatan Waterpark, penelitian ini membahas mengenai perancangan video informasi dengan tujuan mengefektifkan media informasi yang selama ini belum pernah dilakukan. Media informasi yang sebelumnya, dikemas dengan video sinematografi berdurasi panjang yang dirasa kurang efektif. Dengan latar belakang tersebut, diperlukan sebuah media informasi yang kreatif dan efektif berupa video infografis untuk obyek wisata Pikatan Waterpark. Perancangan ini dibuat menggunakan metode kualitatif dan kuantitatif serta menggunakan strategi linear. Hasil video informasi tersebut, nantinya akan dipublikasikan melalui jejaring sosial Pikatan Waterpark.Media Information is needed for tourism or community to find more information about the object of tour. According to Pikatan Waterpark, because it doesn’t maximise the media information so this research talk about video promotion plan which has a goal to streamline media information that never did yet before.The previous media information, was create with cinematograph video which has long duration and didn’t effective. By that background, Pikatan Waterpark needs a creative and effective media information which has as a base infographic video information. This plan is using qualitative and quantitative method also using linear strategy. The result of that video information ,will be published through out Pikatan Waterpark’s social media network

Transaction Cost On The Implementation Of E-Invoices In Micro And Small Enterprises

E-invoice is one of the tax administration modernization program created to reduce the tax compliance costs in order to improve the tax compliance. This paper aims to prove that e-invoice as a form of institutional change can actually change or lower the tax compliance costs. Using a qualitative approach case study method and supported by evidence of calculation of the cost of compliance. The results showed that e-invoice cannot directly reduce the tax compliance costs, because e-invoice is a new program and the taxpayers bear big the amount of time cost for the process of adjustment (adapt). Tax compliance costs will increase temporarily during the adaptation process; the total compliance cost in the six months after the e-invoice increased 3.4 percent from the six months before. Then, the results of tax compliance costs estimated at one year after the e-invoice applied showed that the compliance costs decrease 31 percent from the cost of compliance without e-invoice