• Title/Summary/Keyword: competency implementation

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Digital Accounting Implementation and Audit Performance: An Empirical Research of Tax Auditors in Thailand

  • LOHAPAN, Nutchajarin
    • 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.

Core Competency Requirements and Implementation of the Workers Health Center Employees (근로자건강센터 직원의 핵심역량 요구 및 역량수행)

  • Hee Gerl, Kim;Ryoun Sook, Lee
    • 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.

A Study on the Development of Capstone Design Competency Program - Focusing on 21C Core Competencies(4C Skills & Problem Solving Ability) - (캡스톤디자인 역량 강화 프로그램 개발 연구 - 21C 핵심역량(4C Skills 및 문제해결능력) 함양을 중심으로 -)

  • Han, Soomin
    • Journal of Engineering Education Research
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    • v.26 no.1
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    • pp.20-26
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    • 2023
  • In this study, as a competency strengthening program to support learner-centered education, we developed the 'Capstone-design competency Program' for the purpose of cultivating the 4C skills and problem-solving ability required as core competencies of the 21st century. The program was based on the project method, and strategies were derived and materialized for each step through core competency analysis. Then, the validity was confirmed through the implementation of the program. As a result of the implementation of the program, it was confirmed that this program was effective in cultivating the core competencies of college students. In addition, it was confirmed that learners showed results such as specific reflection on core competencies, changes in perspective, and action plans, so that the possibility of actual application was high.

IT 프로젝트 관리자의 리더십 유형별 역량이 프로젝트 성과에 미치는 영향

  • Kim, Hwa-Yeong;Gang, So-Ra
    • 한국경영정보학회:학술대회논문집
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    • 2007.11a
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    • pp.96-101
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    • 2007
  • This study has examined the project managers' competency and suggests three competency factors, which are technical, human, and conceptual skills, for the success of IT projects. The study suggests that IT project managers should master three critical skills and knowledge requirements, and consider the proper leadership style for the successful implementation of IT projects. Especially this study has examined the effect of the fit between project managers' competency and leadership style on the performance of IT projects.

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Analysis of RN-BSN Students' Clinical Nursing Competency (RN-BSN 과정 학생의 간호실무 수행능력 분석)

  • Son, Jung-Tae;Park, Myong-Hwa;Kim, Hye-Ryoung;Lee, Woo-Sook;Oh, Ka-Sil
    • Journal of Korean Academy of Nursing
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    • v.37 no.5
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    • pp.655-664
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    • 2007
  • Purpose: The purpose of this study was to investigate RN-BSN students' clinical nursing competency in order to establish baseline data for developing nursing competency based clinical education for RN-BSN students. Method: A survey of 1,453 RN-BSN students from 21 nursing schools was conducted using a self administered questionnaire. Result: The mean score of the clinical nursing competency was 2.93. The scores for competency were shown as 2.91 for nursing management, 2.94 for developing professionalism & legal implementation, 2.95 for critical thinking, 2.96 for teaching & leadership, and data collection, basic nursing care, and communication were above 3.00. The items perceived as insufficient competency were physical examination and observation & monitoring in data collection, cardiopulmonary resuscitation, psycho-social care, spiritual care, hospice in basic nursing care, application of knowledge and theory, formulating nursing diagnosis, nursing care planning in critical thinking, education material development, leadership, delegation in teaching and leadership, analysis of organization, planning, infection control, role & job description, evaluation of nursing activities in nursing management, quality improvement, and research in developing professionalism and legal implementation. Conclusion: This study will contribute to developing a nursing competency based on clinical education for RN-BSN students who have various education needs and clinical backgrounds.

Competency Assessment Tool and Faculty Assessors for Competency-based Pharmacy Education: A Preliminary Study of Its Applications and Advantages

  • Sin, Hye Yeon
    • Korean Journal of Clinical Pharmacy
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    • v.31 no.4
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    • pp.285-292
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    • 2021
  • Background: Recently, the Korean Association of Pharmacy Education has been focusing on competency-based education (CBE) and has established required areas of competencies to improve the graduation competency. However, competency-based assessment (CBA) tools for implementing CBE have not yet been developed for faculty members and students to successfully access the assessment tests. Moreover, the faculty members in charge in pharmacy schools have encountered various barriers in recruiting individuals with integrated clinical experience to act as virtual patients. Therefore, this study aimed to identify the advantages and limitations of applying CBA tool and faculty assessors in the development of CBE to ensure the reliability of this assessment. Methods: Utilizing CBA tool, the students' communication skills and styles were assessed. students and faculty assessors were surveyed to evaluate the advantages and limitations of the CBA tool. Results: 8 assessors and 96 students participated in this study. 100% (8/8) of the faculty assessors and 77.4% (65/84) of the students reported that CBA tool is valuable to assess and improve student's ability. 90.5% (76/84) of the students felt confident in applying knowledge to patient-centered care. CBA tool can be a valuable for the instructors in identifying the competency level of students but can also be associated with limitations in implementation to ensure the objectivity and reliability of the CBA. Conclusions: The CBA tool can be valuable in assessing the level of students' competency. Faculty assessors have the advantage of well-prepared themselves for patient roles, so that the time and cost required may be minimized.

A Plan to Improve Core Job Skills through the Level Management System : Focusing on the X-ray Screening Rating System (수준관리체계를 통한 핵심 직무역량 향상 방안 - 보안검색요원 판독등급제 중심으로 -)

  • Kim, Dong Min;Baek, Jeong Seon
    • Journal of Korean Society for Quality Management
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    • v.51 no.4
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    • pp.677-689
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    • 2023
  • Purpose: The purpose of this study is to design a x-ray screening rating system to improve X-ray screening ability, which is a core job competency of security screener at Incheon International Airport, and to verify its effectiveness through empirical analysis to suggest ways to improve the level management system. Methods: In this study, the effectiveness of the research model was analyzed using T-test tests for effect analysis based on the empirical analysis results derived through the competency evaluation model, the screening rating system. Results: The results of this study are as follows. The average score for regular education before the implementation of the x-ray screening rating system was 94.1 points, but after the implementation of the x-ray screening rating system, the average score for regular education was 95.5 points, an average of 1.4 points increased. In addition, the proportion of those with 95 or more points classified as high scorers also increased significantly from 51.1% to 69.3%. Conclusion: The X-ray screening rating system of security inspectors will systematically manage the level of screening ability, which is a key job competency, and play a strong role in improving competency, while preventing security accidents through early identification and intensive training of level-lowers.

The Preceptor's Core Competency Related to Conflicts between Newly Graduated Nurses and Preceptors (신입간호사와 프리셉터 간 갈등경험에 따른 프리셉터의 핵심역량)

  • Kim, Mi-Kyung;Kwon, In-Gak
    • The Journal of Korean Academic Society of Nursing Education
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    • v.13 no.2
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    • pp.237-245
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    • 2007
  • Purpose: This study was to investigate actual conflicts between newly graduated nurses and preceptors during preceptorship period and the preceptor's core competency related to their conflicts in order to prepare an educational program to develop a preceptor's core competency. Method: A total of 100 questionnaire sheets were collected for data analysis from a valid pair of 94 newly graduated nurses and 94 preceptors. The questionnaire consisted of the preceptor's core competency evaluation tool, and experiences of the conflicts between newly graduated nurses and preceptors. Data was analyzed using SPSS 12.0. Result: Preceptors faced more conflicts than newly graduated nurses, but the former went through conflicts for a shorter time. The conflict-experiencing newly graduated nurses evaluated their preceptor's core competency more excellently than the other's except 'role model'. The conflict-experiencing preceptors evaluated 'learning plan implementation' competency more excellently than the other's. Conclusion: It is advisable to have educational programs and opportunities for increasing preceptor's core competency.

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A Study on the Teaching Competency Model of Teacher Librarian (사서교사의 교수역량 구성 모형에 관한 연구)

  • Lee, Byeong-Ki
    • Journal of Korean Library and Information Science Society
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    • v.38 no.4
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    • pp.45-65
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    • 2007
  • The purpose of this study is to suggest the construct model of teaching competency in teacher librarian. For this purpose, this study compares and analysis the existing literature of which teaching competency of subject teacher and teacher librarian competency standard. The teaching competency model of teacher librarian was designed with the result of compares and analysis. The suggested model composed of 3 process: (1) instructional design, (2) Instruction Implementation, (3) Instruction evaluation. It is also suggested that construct of isolated instruction and cooperative instruction. This study can be helpful to development a in-service program of teacher librarian and curriculum of Teacher librarian education.

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Identification of the competency gaps of the employees: DMRC

  • Kumari, Neeraj
    • The Journal of Economics, Marketing and Management
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    • v.5 no.1
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    • pp.38-43
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    • 2017
  • Purpose - The paper aims to study competency mapping in the organization and how does HR department focuses to provide a definitive road map to understand, design and implement competency models in the organization. Research Design, Data and Methodology - Descriptive research design has been used in the study. The sample size of the study is 75 consisting of employees working at DMRC, barakhamba road. A structured questionnaire was designed to collect the primary data. SPSS has been used to analyze the responses of the questionnaires. Results- DMRC frequently employs some form of competency mapping to understand how to most effectively employ the competencies of strengths of workers. Conclusion - To conclude, it was found that the company has cost effective system to recruit and select people which is working satisfactorily.