• 제목/요약/키워드: Accounting Students

Search Result 143, Processing Time 0.396 seconds

Effect of Nursing Students' Emotional Intelligence and Interpersonal Competence on Caring Efficacy (간호대학생의 감성지능, 대인관계유능성이 돌봄효능감에 미치는 영향)

  • Eui-Jeung Park;Gyeong-Sun Jeong
    • Journal of The Korean Society of Integrative Medicine
    • /
    • v.11 no.4
    • /
    • pp.115-124
    • /
    • 2023
  • Purpose : This study investigated the effects of nursing students' emotional intelligence and interpersonal competence on their caring efficacy. Methods : This study surveyed 217 junior and senior nursing students from City B in South Korea between June 1 and June 30, 2023. The SPSS 22.0 program was employed to analyze the collected data by computing the frequency, percentage, mean, and standard deviation, as well as by conducting t-test, ANOVA test, Scheffe's test, Pearson correlation coefficient, and a multivariate regression analysis. Results : The nursing students exhibited an average emotional intelligence of 5.31±.78, interpersonal competence of 3.47±.56, and caring efficacy of 4.02±.62. The students' emotional intelligence showed significant differences in terms of satisfaction with their major (p<.001), satisfaction with the clinical practice (p<.001), satisfaction with their relationship with clinical practice instructors (p=.001), and the standard of living (p=.021). Furthermore, a significant difference in interpersonal competence was observed in terms of the students' satisfaction with their major (p=.003), satisfaction with the clinical practice (p=.001), satisfaction with their relationship with clinical practice instructors (p=.002), and subjective mental health (p=.005). Meanwhile caring efficacy demonstrated a significant difference with regard to the grade level (p=.001), satisfaction with the major (p<.001), satisfaction with the clinical practice (p<.001), satisfaction with their relationship with clinical practice instructors (p=.007), subjective mental health (p<.001), and subjective physical health (p=.047). The factors that affected the caring efficacy included interpersonal competence (p=.002), grade level (p<.001), satisfaction with the major (p=.004), and emotional intelligence (p=.020), all of which together accounted for an explanatory power of 22.3 %. Conclusion : Based on the results of this study, it is evident that further research related to the emotional intelligence, interpersonal competence, and caring efficacy of nursing students must be encouraged in the future. Furthermore efforts should be made to develop appropriate programs aimed at enhancing nursing students' caring efficacy by accounting for their emotional intelligence and interpersonal competence.

A Study on the Operational Status and Improvement Plan of Untact Classes - Focused on Departments related to Tax & Accounting (비대면(Untact) 수업의 운영 실태 및 개선 방안에 관한 연구 - 세무회계 관련 학과를 중심으로)

  • Lee, Tae-Jung;Yun, Woo-Young
    • Journal of Digital Convergence
    • /
    • v.18 no.11
    • /
    • pp.177-185
    • /
    • 2020
  • The spread of COVID-19 has caused confusion in the education field as it has led to the implementation of untact classes without preparation. The purpose of study is to find ways to effectively design and operate untact classes for tax accounting department. The survey and FGI were conducted on professors and learners. As a result, video classes through lecture shooting and PPT-based video conversion were the most utilized. Students prefer these two types most, because they can learn repeatedly regardless of time and space. The improvement measures are as follows. For video classes that reflect various characteristics of the subject, supporting for equipment and human resources is needed, and for professors, teaching support for untact classes and education on equipment manipulation is needed. Continuous Quality Improvement for untact classes should be overhauled. In the future, in-depth research is needed to various majors, this will help find ways of untact classes suitable for the characteristics of the subjects.

Audit Expectation Gap: Empirical Evidence from Vietnam

  • NGUYEN, Hieu Thanh;NGUYEN, Anh Huu
    • The Journal of Asian Finance, Economics and Business
    • /
    • v.7 no.5
    • /
    • pp.51-60
    • /
    • 2020
  • The paper examines the characteristics and causes of the expectation gap of audit and assurance services. The paper has conducted three surveys with three target groups. In the first survey, participants are auditors, users of audit reports are subject in the second survey and in the third survey, and students major in auditing are selected. The content of the survey aims to find out the differences in perception of the survey participants on two issues: (i) responsibilities of auditors for detection frauds, errors, protection of the enterprise's assets and financial scandals, and (ii) the role of audit and auditors in making investment decisions and investor's belief. The research carried out survey from March to September 2019 with 165 responds. The collected data was processed by statistical software SPSS, version 23, and Mann-Whitney U test was used to analyze the results of the audit expectation gap between the auditor group and the users of audit report group and between the student group and users of audit report group. The results showed that there exists an expectation gap in the responsibility of auditors for detection of all frauds, errors and protection enterprise's assets. Recommendations include strengthening audit standards, penalizing bad practices and ensuring auditor's independence.

Cost Management of Ecotourism Programs: A Case Study of the Community Enterprises in Thailand

  • DUNGTRIPOP, Wilawan;SRISUWAN, Praphada
    • The Journal of Asian Finance, Economics and Business
    • /
    • v.8 no.7
    • /
    • pp.181-193
    • /
    • 2021
  • Thailand's tourism industry contributed to over three trillion baht in 2019. Tourist attractions across Thailand attract tourists around the world with their natural scenery, lifestyles, and cultures, especially in those called "second-tier cities". Community enterprises play a vital role to drive the tourism industry to local areas. However, most community enterprises lack professional accounting knowledge. This research aims to provide guidelines for ecotourism cost management of community enterprises in Thailand. Participatory Action Research (PAR) was employed to investigate the current circumstances of the Banlaem enterprise by using in-depth interviews to identify problems in cost management. Then, the focus and small group meetings were organized to monitor and evaluate solutions. The results reveal that the cost of VIP-Two Days trip was generating the highest net profit and margin, followed by VIP-One Day trip, but net losses were detected on the Students-One Day trip, even though income was greater than the variable costs, revenues didn't cover fixed costs. Thus, accounting knowledge could be a major concern of these enterprises. They should systematically record revenues and expenses, set appropriate labor costs, reduce production costs by using seasonal seafood and make use of vegetables in their gardens, and price products according to their production costs.

Impacts of Applying IFRS on Teaching Accounting and Auditing for Universities and Colleges in Vietnam

  • NGUYEN, Ngoc Tien
    • The Journal of Asian Finance, Economics and Business
    • /
    • v.9 no.9
    • /
    • pp.217-227
    • /
    • 2022
  • With the aim of examining the effects of implementing international financial reporting standards (IFRS) on teaching accounting and auditing at universities and colleges in Vietnam, a case study was conducted at 30 universities, colleges, and 208 lecturers in Vietnam. Next, the study employed the structural model analysis method by PLS_SEM software to process and analyze the collected data. The research results show that: (1) There are eight factors that affect how IFRS is applied to teaching, including the training program, (ii) teaching staff, (iii) IFRS application regulations, (iv) related party requirements, (v) faculty/school administrators, (vi) teaching aids, (vii) IFRS teaching methods, and (iii) students; (2) there are three factors that affect the quality of teaching staff, including applying IFRS to teaching at the university and colleges, (ii) Regulations on the application of IFRS, (iii) Requirements from related parties. At the same time, the study also shows that, regarding the indirect relationships, applying IFRS to teaching does not play an intermediary role in these relationships. However, at the 10% significance level, it was found that there is an indirect relationship between regulations on the application of IFRS by the Ministry of Finance and the quality of teaching staff through the variable applying IFRS to teaching.

A Preliminary Examination on the Multimedia Information Needs and Web Searches of College Students in Korea

  • Chung, Eun-Kyung
    • Journal of the Korean Society for Library and Information Science
    • /
    • v.44 no.4
    • /
    • pp.95-114
    • /
    • 2010
  • Multimedia searching is an important activity on the Web, especially among the younger generation. The purpose of this study aims to examine college students’ multimedia information needs and searching on the Internet. While there is a clear pattern among students with respect to their multimedia uses, searching sources, relevance criteria and searching barriers, some differences exist especially according to searching of different multimedia types such as image, audio and video. For multimedia uses, information/data-focused uses are frequently found in image and video, while the use of audio is mainly for object-focused searches. As multimedia searching sources, audio and video files present a similar pattern of being high in media specific searching sources and low in generic search engines. Browsing through related blogs and homepages is an important part of searching for media files accounting for approximately 20% of total search for each media. The relevance criteria used by study participants when search for image files was primarily concerned with topicality while the contextual and media quality in the audio and video types are also considered important. Searching barriers for audio and video files are categorized into three broad aspects, including access and search quality, preview limitations and collection limitations, while obstacles for image files searching include access difficulties and low qualities of various collection.

The Triangulation Model Distribution of Entrepreneurship Education, Entrepreneurship Knowledge, and Entrepreneurship Mindset

  • RUSTIANA, RUSTIANA;MOHD, Othman bin;MOHAMAD, Norhidayah binti
    • Journal of Distribution Science
    • /
    • v.20 no.9
    • /
    • pp.47-59
    • /
    • 2022
  • Purpose: This study aims to analyze a triangulation model: 1) the effect of entrepreneurship education (EE) on entrepreneurship knowledge (EK) and entrepreneurship mindset (EM) and 2) the effect of EK on EM. Entrepreneurship education is a medium and pedagogical tool to cultivate EK and EM with the purpose enhancing of students who will be interested in entrepreneurial activities. Knowledge of adequate entrepreneurship is a stimulus strategic tool to develop the entrepreneurial mindset of students. Research design, data, and methodology: There were 278 respondents from Business and Non-Business both Indonesian and Malaysian students. The research design was quantitative and evaluated three hypotheses by PLS-SEM using WarpPLS v.7 software. Statistic descriptive for respondent used SPSS IBM v.26. Results: The results showed that the three hypotheses had supported with a significant level of p-value < 0.001. It's meant EE enhanced both EK and EM. Furthermore, increasing EM was not only by EE, but also EM could be increased through EK. Conclusions: The novelty of this research contributes to filling the knowledge gap in the development of pedagogy in the pursuit of entrepreneurship using a triangulation model of the relationship among EE, EK, and EM.

The Effect of Academic Self-efficacy and Subjective happiness and Academic Resilience Dental Hygiene Student (치위생 전공 학생의 학업적 자기효능감, 주관적 행복감이 학업탄력성에 미치는 영향 요인)

  • Kim, Da-Hui
    • Journal of Convergence for Information Technology
    • /
    • v.10 no.10
    • /
    • pp.246-252
    • /
    • 2020
  • In this study, we surveyed the students enrolled in the dental hygiene program to identify how academic self-efficacy and subjective happiness affect academic resilience and, therefore, to help in guidance and adaptation to college life for dental hygiene students. We conducted the self-administered survey by randomized inclusion of dental hygiene students from Daejeon and South Chungcheong Province. A total of 175 students were finally analyzed. The study result showed that subjective happiness and academic self-efficacy were the factors that affected academic resilience and explanatory power accounting for 25.6%. This study has provided a foundational basis for the development of programs to enhance students' adaptation to college life by providing guidance for dental hygiene students and suggesting factors related to adaptation to college life.

The relationships among interpersonal relationship anxiety, college adjustment, self-control, and smartphone addiction in nursing students (간호대학생의 대인관계불안, 대학생활적응, 자기통제와 스마트폰 중독의 관계)

  • Park, Ji-Hyun;Park, Jin-Hwa
    • Journal of the Korean Data and Information Science Society
    • /
    • v.28 no.1
    • /
    • pp.185-194
    • /
    • 2017
  • The purpose of this study is to identify the relationships among interpersonal relationship anxiety, college adjustment, self-control, and smartphone addiction in nursing students. Collecting data from 173 nursing students, we carried out t-test, ANOVA, Scheffe's test, Pearson correlation coefficient, and multiple regression using IBM SPSS Statistics 19. The significant predictors of smartphone addiction in nursing students have been indentified to be smartphone use time and self-control, accounting for 34.0% of the variability. The results suggest that an effective approach to prevent smartphone addiction for nursing students needs to consider how to decrease smartphone time and also needs to develop ways to enhance self-control and interpersonsal relationship.

Study on Predictors of Academic Resilience in Nursing Students (간호대학생의 학업탄력성 설명 요인)

  • Bae, Young Joo;Park, Sang Youn
    • Journal of the Korea Academia-Industrial cooperation Society
    • /
    • v.15 no.3
    • /
    • pp.1615-1622
    • /
    • 2014
  • The purpose of this study was to understand the factors affecting the academic resilience in nursing students. This study involved 280 second year nursing students. Data were collected from March 4 to 8 in 2013. Data were analyzed with frequency, ANOVA, Scheffe's test, person's correlation coefficients, and Stepwise multiple regression with using SPSS version 20.0. The score of academic resilience, problem solving abilities and communication skill in nursing students were 3.67, 3.53 and 3.50 respectively. The results showed that the higher problem solving abilities and communication skills, the higher academic resilience. The factors that significantly affected academic resilience were plan/practice, analytic ability, goal creation ability, cause analysis and performance/assessment accounting for 50.7% of the regression model. Therefore, it is necessary to consider the description of nursing students' academic resilience factors to develop effective education program.