• The Journal of Asian Finance, Economics and Business
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• v.8 no.11
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• pp.121-131
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• 2021

This study aims at investigating the effects of digital accounting implementation on audit performance of tax auditors in Thailand through audit competency and audit report as the consequence. In addition, it examines the effects of audit learning, digital culture, and stakeholder expectation on digital accounting implementation. The key informants were Thailand's tax auditors. The data was collected using a questionnaire that was distributed to 349 tax auditors throughout Thailand. The response rate was 20.53%. The Ordinary Least Squares (OLS) is applied to test the research relationships. The results of this study show that digital accounting implementation has an important effect on its consequence, namely audit competency, audit report, and audit performance. Similarly, audit competency and audit report affect audit performance. Testing the antecedents of the research relationships, namely audit learning, digital culture, and stakeholder expectation, the result reveals that only digital culture affects digital accounting implementation. Accordingly, digital accounting implementation plays a vital role to enhance audit competency, audit report, and ultimately lead to attaining audit performance. Furthermore, the results are beneficial for the auditing practitioners and regulators, allowing them to draw on these results to develop training programs to enhance professional audit efficiency.

• Journal of the Korean Society of School Health
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• v.32 no.1
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• pp.59-66
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• 2019

Purpose: The aim of this study was to investigate the factors affecting the cultural competency of elementary school nurses. Methods: Data were collected from a convenience sample of 109 school nurses who were recruited from elementary schools across three large cities in South Korea. The daata were analyzed with independent t-tests, a one-way ANOVA, Pearson's correlation coefficients, and stepwise multiple regression. Results: School nurses who had experience caring for multicultural students showed a significant difference in the cultural competency (t=8.75, p=.004). Factors affecting their cultural competency were awareness of multicultural families (${\beta}=.17$, p=.006) and transcultural self-efficacy (${\beta}=.69$, p<.001), which explained 58.6% of the total variance. Conclusion: The findings suggest that it is necessary to provide more training and educational programs for school nurses to improve their awareness of multiculcural families, including interventions to enhance transcultural self-efficacy, in order to enhance their cultural competence and to help them provide tailored care for multicultural students with diverse cultural backgrounds.

• Journal of Korean Society of Occupational and Environmental Hygiene
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• v.32 no.4
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• pp.414-424
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• 2022

Objectives: This study was established to ascertain the requirements and implementation of core competencies for employees of the a workers' health center. Methods: The study consisted of a four-step process: a literature review, focus group interviews, expert opinions, and a questionnaire. The survey was conducted online among 119 employees of the National Workers' Health Center. Results: As a result of the research, eleven core competencies and 37 sub-competencies were derived in three areas: Competence as a social worker, competence to perform duties, and competence for maintaining expertise. The key demands for core competencies were "health consultation" and "understanding of small businesses.". They responded that they needed to "maintain an ethical attitude" and "consult on workers' health.". The largest score difference between core competency requirements and competency implementation was "collaboration with the community.". Conclusions: It is necessary to increase competencies not only for competencies with high core requirements, but also for relatively low competencies. In addition, efforts should be made to improve the core competencies of the employees of the Workers' Health Center to effectively respond to changes in the industrial structure and crises such as COVID-19.

• East Asian mathematical journal
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• v.39 no.2
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• pp.93-117
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• 2023

The aim of this study is to explore the pre-service math teachers' characteristics of education to develop their AI literacy and SW competency, and to derive some implications. We conducted a 14-hours AI and SW education program for pre-service teachers with theory and practice, and an analysis on class observation data, video frames of classes and interview, Python programming assignments and papers. The results of this case study for 3 pre-service teachers are as follows. First, two students understood artificial neural network and deep learning system accurately, furthermore, all students conducted a couple of explorations related with performance improvement of deep learning system with interest. Second, coding and exploration activities using Python improved students' computational thinking as well as SW competency, which help them give convergence education in the future. Third, they responded positively to the necessity of AI literacy and SW competency development, and to applying coding to math class. Lastly, it's necessary to endeavor to give a coding education to the student's eye level according to his or her prerequisite and to ease the burden of student's studying AI technology.

• Journal of the Korea Safety Management & Science
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• v.25 no.2
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• pp.167-174
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• 2023

Currently, the budget for vocational competency development training has been expanded, but the number of participants has decreased. As the budget for the Vocational Competency Development Project increases, the participation of a large number of people becomes necessary. This study aims to derive factors that affect satisfaction by selecting factors related to respondent characteristics, training institutions, training types, and job performance for satisfaction with vocational competency development training, and to study ways to improve satisfaction. Data were collected through focus group interviews (FGI), and logistic regression analysis was conducted through feasibility review and reliability analysis. As a result, in the case of the model, it was confirmed that the degree of agreement between the case actually measured and the case predicted by the model was low in the Hosmer and Lemeshow test, but the overall classification accuracy was classified as 96.0% in the classification accuracy table. As for the influence of the factors, the result was derived that the application of knowledge technology, training institution facility equipment, Business Collaboration, long-term work plan, and satisfaction with work performed have an influence in the order.

• Journal of Korean Society of Disaster and Security
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• v.16 no.4
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• pp.101-108
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• 2023

This study conducted an empirical analysis based on the results of a survey conducted to determine the level of awareness of disaster safety management work of public officials working in disaster-related departments in 22 cities and counties in Jeollanam-do. Men were found to have more positive perceptions of individual competencies and organizational environments according to gender, and women were found to have more positive perceptions of disaster education than men. It was found that men and women had the same positive perception of departmental competency. Respondents to individual competency, organizational environment, departmental competency, and disaster education according to individual characteristic factors generally had positive perceptions.

• Journal of Engineering Education Research
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• v.27 no.3
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• pp.26-33
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• 2024

This study aimed to verify the learning effectiveness of students who took courses in the field of new and renewable energy, which have been operated within a convergence university system. To achieve this, data were collected from 1,228 students who participated in 34 courses jointly developed and conducted by seven universities as part of standard curriculum offerings. The study analyzed learning effectiveness (course satisfaction, transfer motivation, learning transfer, creativity-convergence competency) using Excel 2018 and SPSS 25.0. It also examined inter-university differences in learning effectiveness and identified factors influencing creativity-convergence competency. The main findings are as follows: (a) Course satisfaction (M= 4.20), transfer motivation (M=3.62), learning transfer (M= 4.06), and creativity-convergence competency (M=3.92) were generally high. (b) Analysis of learning effectiveness differences between universities showed no significant differences among universities A, B, C, D, and E. University F was lower compared to other universities, while University G was significantly higher than others. (c) Sex, grade, number of courses taken, course satisfaction, transfer motivation, and learning transfer had effect on creativity-convergence competency. The results of this study provided implications for promoting activities to attract students, expanding transfer opportunities, and ensuring student agency.

• Journal of Christian Education in Korea
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• v.63
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• pp.221-253
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• 2020

The purpose of this study is to define the key competency as Christian(in another word: Christian key competency) and to interpret the six key competencies of the 2015 revised curriculum in a Christian educational way. Also as an alternative to the key competencies model of the 2015 revised curriculum, this study aims to materialize the formation of a Christian key competencies model based on Christian faith. This study derived 'faith' from the key competencies as Christian throughout preceding research analysis. The 'faith' of the key competencies as Christian means the ability to know oneself, and to know the world and God within the knowledge of the Bible (knowledge of God) in the personal relationship with God, and also it is the ability to think, judge, and act with biblical values, Christian world view, and Christian self-identity. The key competency 'faith' could be the basis (standard) of motivation, attitude and the value of all competencies in cultivation and exercise. The model of Christian key competencies has the structure in which each six key competencies become to be cultivated based on the Christian key competency called "faith." Based on the structure, the six key competencies of the 2015 revised curriculum were interpreted and explained from the perspective of Christian education. In the self-management competency, self-identity can be correctly formed in relations with transcendent God. In aesthetic emotional competency, the empathic understanding of human beings comes from the understanding of the image of God, the supreme beauty, the source of beauty. About the community competency, human community is the source of God who created the universe, human and all of things. It is because a Christian community is a community within the relationship of Trinity God, Nature and others. Therefore regions, countries, and the world become one community. Communication competency first stem from good attitudes toward yourself and others with respectful mind. It comes from an understanding of Christian human beings. Also, there is a need of having a common language for communications. The common language is the Bible that given to us for our communicative companionship. Through the language of the Bible, God made us to know about God, human being and the creative world, and also made us to continue to communicate with God, others and the world. For having the knowledge-information processing competency, a standard of value for the processing and utilization of knowledge and information is required. The standard should be the basis of moral and ethical values for human respect. About creative thinking competency, the source of creativity is God who created the world. Human beings who have the image of God own creative potential. As well as, creativity has different expression forms depending on individual preferences and interests, and different approaches will be made depending on each individual's importance and achievement. Individual creativity can be found through education, and it can be embodied by converging knowledge, skills and experience.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.10 no.8
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• pp.3986-4007
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• 2016

Business analysis is a key factor of project success or failure in information systems. However, there are few studies on business analysis competencies. The objective of this paper is to identify which competencies a business analyst (BA) needs, and analyze the importance weights and priorities of business analysis competencies. Literature review yielded 6 competency dimensions and 30 competencies. Based on interviews with 12 experts and analytic hierarchy process analysis, the relative importance weight and priority of each business analysis competency were analyzed. Moreover, an importance-perception gap between stakeholders in different positions was identified. This result can be used as selection and development criteria for superior BAs that are responsible for solving business problems using information systems solutions.

• Journal of Korean Society of Rural Planning
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• v.28 no.3
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• pp.1-11
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• 2022

In this study, the magnitude of the influence of word frequency on the change of perception of residents before and after resident competency strengthening education in villages where the rural field forum was conducted was analyzed. The results of analyzing the changes in residents' perceptions of the village development project according to the frequency of words are as follows. It was found that talking about surrounding factors had a greater influence than individual factors of keywords. In addition, the frequency of word use had a positive effect on the resident's perception. It was analyzed that items with high awareness of resident prior to resident competency-enhancing education had a low impact.