French missionary Dallet (1874) wrote in his book that Korean language and Chinse language is really different. Several researchers studied the similar relation between Persian language and Korean language (Park et al., 2019; Kim and Park, 2022). And now, the present researcher tried to know if there is close relation between Korean language and Persian language. The present researcher selected several Persian words randomly, and compared them with Korean words. The researcher used the Dictionary of Persian/French and French/Persian (Bau, 2008) in order to study the relation between Korean language and Persian language. The title is ‘Are they similar or are they same origin, Persian language and Korean language? (0132-0144)’. The present researcher tried to compare 13 Persian words with Korean words. And the results obtained here is described as follows. <number Persian word (its meaning) Korean word (its meaning in English)> 0132 Gozashita (passed thing, before) Ggoza-eoss-da (I have stabbed, pinned, stuck) 0133 Gor (tomb) Golo-ganda (He or she is going to die, toward death) 0134 Gozar (passage for the river, for road) Gosat (a narrow alley, a small road in the village) 0135 Yunani (Greek, of Greece) Yunan-eul-ddeolda (make a big deal (out of), specially) 0136 Doxtar (daughter, girl) Ddog ddeol-eo-zyeo-yo (It was fallen as a present suddenly.) 0137 Hafez (The person who can memorize Koran) Yeobo! (Calling each other by husband and wife) 0138-1 Pomi (large) Gippeumi (A person who gives joy to others) 0138-2 Pomi (large) Yeppeumi (A person who is beautiful) 0139-1 Panah gah (refuge) Pinan ga! (You, take your refuge!) 0139-2 Panah gah (refuge) Pihae ga! (You, escape from here!) 0140 Awi (Look at the thing!) Ayu! (Oh!) 0141 Hawi (I am afraid of the thing!) Huyu! (I am afraid of the thing!) 0142 Ajala (Make haste!) Ap-zil-leo (You, become faster than others!) 0143 Amma (but, at any case) Omma (My mother! No, it is not such a thing!) 0144 Shora (meeting) Seora (You, stop!) From this study, it is considered that there is a close relationship between Persian language and Korean language.

French missionary Dallet (1874) wrote in his book that Korean culture is different from Chinese culture. Several researchers studied the relation between Persian words and Korean words (Park et al., 2019; Kim and Park, 2022). The present researcher selected several Persian words, and compared them with Korean words. The researcher used a Dictionary of Persian/French and French/Persian (Bau, 2008) in order to translate those 8 Persian words into Korean words. The title is ‘Are they similar or are they same origin, Persian language and Korean language? (0145-0152)’. <number Persian word (its meaning) Korean word (its meaning in English)> 0145 Ejra kardan (to complete a work) Adeula-gireuda (to bring up the son) 0146 Qazi (to do justice) Ggeus-ggazi-ganda (I want to come to the end in order to judge it.) 0147 Gap (word, talk, conversation) Gabs (to say valuable things, to intend to do so) 0148 Alam (flag) Alim (notice, announcement) 0149 Aksar (the major part) Ag-sseo-ra! (You, tell it in the loud voice! Speak in the crying voice!) 0150 Memar (carpenter) Mweol-man-deul-eo? (What do you make now?) 0151 Tabela (livestock house) Tabolae? (Do you want to ride the horse or sheep?) 0152 Neza (dispute, quarrel) Mis-zyeo! (I lose my money! I do not gain money now!) From this study, it is found that most of Persian words here in this study are similar to Korean words. Therefore, it is considered that both Persian culture and Korean culture have same origin.

French missionary Dallet (1874) wrote in his book that Korean language is different from Chinese language. Several researchers studied the relation between Persian words and Korean words (Park et al., 2019: Kim and Park, 2022). The present researcher tried to find out the relation between Persian language and Korean language. The researcher selected several Persian words, and imagined possible counter-part Korean words. The present researcher used a Dictionary of Persian/French and French/Persian (Bau, 2008). This study was done on the basis of pronunciation of the two languages. The title is ‘Are they similar or are they same origin, Persian language and Korean language? (0153-0163)’. The result obtained is as follows. <number Persian word (its meaning) Korean word (its meaning in English)> 0152-2 Neza (dispute) Eo-zzu (It is not good! It is not right!) 0153-1 Mizan (balance) Mis-zin (He or she lost the money, There is not any gain.) 0153-2 Mizan (balance) Mas-tchun (adjusted) 0154 Maqad (anus) Mag-a (You, close the anus!) 0155 Ba kar (necessary) Ba-ggweo (You, change the thing!) 0156 Qadim (antique) Gga- dang (the voice of knock down, the voice of falling) 0157 Zadan (strike, batter) Tchada (kick) 0158 Mehmiz zadan (claw, talon) Maen-mis Tchada (strike the lowest part) 0159 Mehmiz (claw of iron) Mae maz-zi? (You, you get flogged, you are whipped, you are hit?) 0160 Maydan (soil, plain) Maen ddang (bare ground, ground) 0161-1 Mahram (lunar calendar) Ma-gam (It was closed! It was ended.) 0161-2 Mahram (lunar calendar) Mal-eum (the rolled thing) 0161-3 Mahram (lunar calendar) Mul-leo-nam (retreat) 0161-4 Mahram (lunar calendar) Mus-na-eum (All of them are cured.) 0162 Adawat (not favorable) A! Ddeu-geo-weo! (It is too hot! I do not like the thing!) 0163 Al yawm (today) An-nyeong ha-se-yo! (How are you, today?).

The novel Aranyer Adhikar by Mahasweta Devi is well-known due to its highbrow status of ecological consciousness. This study tries to scrutinize the novel Aranyer Adhikar from an ecocritical perspective. The researcher has deployed a close textual analysis approach to conduct this qualitative study. This novel incorporates and highlights the political struggles of the “de-notified” Munda tribes of India based on ecology. Ecocriticism challenges the anthropocentric attitude of human beings. The Indian Munda tribes relinquish their land due to the anthropocentric attitude of the colonizers and the local authorities. They have suffered environmental ruination as a consequence of colonial violence and exploitation. Moreover, the tribals face the threat of losing the traditional household wisdom of living pleasantly with nature. Additionally, in Aranyer Adhikar, Devi brings out the sufferings of the different tribes, such as Kol and Santhals, who have been socio-politically pauperized by the loss of forest land. It can be pointed out that Aranyer Adhikar is about striving for the social, economic and political freedom of the different tribes in India. Substantially, Mahasweta Devi records the “voices of tribal history” and offers “striking narratives” of the tribal rights over the forest.

French missionary Dallet (1874) wrote that there are many differences between Chinese people and Korean people; their race and their language and their culture. Several researchers have done researches about the relation between Persian language and Korean language (Park et al., 2019; Kim and Park, 2022). The present researcher started to know the relation Korean language and Persian language. The present researcher selected several Persian words randomly, and the researcher tried to study the similarity of Korean words and Persian words. The researcher used a Dictionary of Persian/French and French/Persian (Bau, 2008). The title is ‘Are they similar or are they same origin, Persian language and Korean language? (0164-0173)’. <number Persian word (its meaning) Korean word (its meaning in English)> 0164-1 Ramz (secret number) Daramzwi (squirrel) 0164-2 Ramz (secret number) Amho (watchword) 0165 Robab zadan (to play the musical instrument) “Boribab Boribab Ssalbab!” Nol-i hada (We play a game with our hands together. At that time, we say “Boribab Boribab Ssalbab!”) 0166-1 Amiq (deep) A Miggeu-reo-weo! (Oh! It is too slippery!) 0166-2 Amiq (deep) Eom-ni ggeos! (It is the thing of my mother!) 0167 Portagal (Portugal) Pul eul dda-ga! (You, pick the grass!) 0168 Portegal (Portugal) Pul eul ddeo-ga! (You, take the grass out of the ground!) 0169 Aks (photograph) Eu-sseug eu-sseug! (to be proud of oneself) 0170-1 Este mal (work, usable) Igoss-e mal! (You, make the horse to be here!) 0170-2 Este mal (work, usable) I-sseul-mo (This is something good.), Il-teo (working place), Sseul-mo (utilizable, something good) 0171 Adam (nothing) Eob-da (There is not anything.) 0172 Amr (order, commandment) Eo-heum! (The voice of higher level person) 0173 Majzum (leper, leprosy) Ma-tchim (the end). It is considered that there is deep relation between the Persian culture and Korean culture, because there is very close relation between the two languages.

French missionary Dallet (1874) wrote in his book that Korean language is truly different from Chinese language. Several researchers had done their researches about the relation between Persian language and Korean language (Park et al., 2019; Kim and Park, 2022). The present researcher tried to find out the relation between Korean words and Persian words. And the researcher wants to know the origin of Persian culture and Korean culture. The present researcher chose several Persian words randomly, and the researcher tried to compare those Persian words with Korean words. The researcher used a Dictionary of Persian/French and French/Persian (Bau, 2008). This is in order to compared those words of the two languages. The present researcher chose eight Persian words, and the researcher tried to compare those Persian words with Korean words. The title is ‘Are they similar or are they same origin, Persian language and Korean language? (0174-0181)’. <number Persian word (its meaning) Korean word (its meaning in English)> 0174-1 Raqam (species, kind, sort) I-rweo-gam (They will complete the thing.) 0174-2 Raqam (species, kind, sort) I-reo-han (It is done on the way.) 0175 Bo (odor) Bwa! (You! See the thing now!) 0176 Hadiya (present) Eo-di-ya? (Where are you now?) 0177 Hadya dadan (to give something to somebody, or to give the present) Eo-di-ya taktak (Where are you now? Here, ‘taktak‘is the sound of the knock or the sound of clapping the hands.) 0178 Ash (meal, nutrition) Eol-ssu, Eol-ssi-gu! (It is the voice for expressing the harmony when the people are in great joy.) 0179 Ash dadan (get a suntan) Eol-ssu taktak! (‘Eol-ssu’ is the voice for expressing the harmony. The ‘taktak’ is the sound of clapping the hands.) 0180 Kalame (parole, word) Kola mal (You, select the word and the sentence) 0181 Dar ol Salam (Jerusalem) Teo reul Salim (It is the person who save this land!). The eight Persian words seemed to be very similar or to be same to Korean words.

French missionary Dallet (1874) wrote about ‘The thousand character essay’ in his book. In Korea, ‘The thousand character essay’ is called as Tcheonzamun. The present researcher tried to translate this Tcheonzamun (The thousand character essay) poem (Tcheonzamun 017th-032nd). Here in the present study, the first method (to translate through Korean pronunciation) was utilized. At present study, a Tcheonzamun book written by Han (1583) was utilized. The title of this manuscript is ‘my husband, please make me your wife to live on the better position from now on!’ It is the first translation of the poem of ‘The thousand character essay’ (Tcheonzamun 017th-032nd). <Number in Tcheonzamun Chinese characters (the pronunciation on Korean language and written in English alphabet) Transformed phrase on Korean pronunciation in Korean alphabet (Transformed phrase on Korean pronunciation in English alphabet)> 017-020 寒 (Han) 來 (Lae) 暑 (Seo) 往 (Wang) 이래서야! (I lae seo ya) It is not good! My husband, you must change the present unhappy condition of your wife! 021-024 秋 (Tchu) 收 (Su) 冬 (Dong) 藏 (Zang) 추스르자! (Tchu su leu za) My husband, please, make better this bad condition of your wife! 025-028 閏 (Yun) 餘 (Yeo) 成 (Seong) 歲 (Se) 눌려 사네! (Null yeo sa ne!) Now I am deeply pressed by you, my husband! 029-032 律 (Yul) 呂 (Yeo) 調 (Zo) 陽 (Yang) 올려줘야! (Ol lyeo zwo ya) My husband, please make me your wife to live on the better position from now on!

French missionary Dallet (1874) wrote in his book that ‘The thousand character essay’ had been utilized as a textbook for instructing Chinese character for the children in old China. ‘The thousand character essay’ is called as ‘Tcheonzamun’ in Korea. The present researcher chose 16 Chinese letters, and those 16 letters composed a poem of ‘The thousand character essay’ (Tcheonzamun 017th-032nd). For example, <017-020 寒 (Han) 來 (Lae) 暑 (Seo) 往 (Wang)> is a line. The present researcher used two translating methods. The first one is to utilize Korean pronunciation of Chinese character, and the second one is to use the meaning of Chinese character. There is another one method. It is to delete same part(s) of a Chinese character on the same line. At present, the researcher translated this poem through the second method. The book of Tcheonzamun by Han (1583) was taken as a textbook for this study. The title of this manuscript is ‘My husband, there are two selections for you! Do you want to be miserable as shown in (025-028)? Or do you wish to be happy as shown in (029-032)?’ The result of this study on the poem of ’The thousand character essay’, (Tcheonzamun 017th-032nd) was described as follows. <Number in Tcheonzamun Chinese characters (the pronunciation on Korean language and written in English alphabet)> 017-020 寒 (Han) 來 (Lae)-土=小人 暑 (Seo) 往 (Wang)-土=彳人 It is well known, the next phrase. "In order to give the warm condition (暑) to the slow walker (to the husband) (彳人), the smaller person (the wife) must have the cold condition (寒)." 021-024 秋 (Tchu) 收 (Su) 冬 (Dong) 藏 (Zang) But, this saying it is not true. It is not right! My dear Darling My husband! If you want to take (收) the best thing in your whole life (秋), you must do the good behavior (藏) to me your wife in common days, especially in the difficult time (冬) for me your wife! My husband, there are two selections for you! Do you want to be miserable as shown in (025-028)? Or do you wish to be happy as shown in (029-032)? 025-028 閏 (Yun) 餘 (Yeo) 成 (Seong)-戈=刀 歲 (Se)-戈=山广小 My husband! Even though you are the rich man (餘), if you scold (刀) your wife (小) in your house (广) and in the outdoors (山), you might soon be the poor man (閏). 029-032 律 (Yul)-聿=彳 呂 (Yeo)-口-口=丶 調 (Zo) -口-口-亠-二-土=几 陽 (Yang) My husband! Do you want the splendid thing like the shooting star (丶) to occur to you the slow walker (彳)? I am your wife, and I am shining like the sun (陽), while you are the man who has nothing (几). My husband, I can make you with my sincere love to be the happiest person in this world!

The purpose of this study is to analyze the effect of understanding of accounting, professional tax attitudes, professional commitment of practicing accountants to tax compliance based on Ministry of Finance No. 216/PK.01/2017 concerning registered accountants with empirical studies of practicing accountants at Accounting Services Offices (KJA). The study uses the Quantitative Method to test the primary data collected through questionnaires, by testing multiple regression analysis through statistical data analysis SPSS software. Answers 97 respondents are members of Practicing Accountants who work at KJA. The results of this study prove that understanding of accounting, professional tax attitude has an effect on tax compliance, while professional commitment has no effect on tax compliance based on PMK regarding accountants practicing at KJA. The benefits of research become a reference for practical contributions, material for consideration to the government, and teaching input materials about the role of a Practicing Accountant in increasing tax compliance, as well as being a scientific reference for subsequent researchers.

This study offers a comprehensive analysis of the multifaceted dimensions, socio-psychological aspects, and practices of inclusive education in Nepal. Inclusive education aims to provide equitable opportunities for all learners, regardless of their backgrounds, abilities, or disabilities. This study sheds light on the challenges and opportunities in promoting inclusive education in Nepal. Additionally, the socio-psychological aspects of inclusive education, including fostering a sense of belonging, respect for diversity, and social integration, are explored. The analysis is based on a thorough review of existing literature, observations, and informal discussions with educational authorities, teachers, parents, and students, as well as the researcher's personal experiences in the field. The findings of this study contribute to a comprehensive understanding of inclusive education in Nepal and provide insights to inform policy formulation, curriculum development, and effective implementation of inclusive practices. Ultimately, this study underscores the importance of inclusive education in building an inclusive and harmonious society in Nepal.