• 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.

• The Journal of the Korean dental association
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• v.57 no.9
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• pp.504-513
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• 2019

Dental education is gradually transitioning to competency-based education system, which aims to help dentists achieve certain core competencies by means of various systems, such as curriculum accreditation. This study examined satisfaction with dental school education and the differences in the perceived importance and self-assessment of competencies among general dentists, in an attempt to propose a desirable direction for dental education. A questionnaire was administered to new general dentists who graduated from a dental school within the past 10 years. The results of the survey were analyzed using the Importance-Performance Analysis to understand differences in dentists' perceptions. Overall satisfaction with education was low in terms of the curriculum's relevance to actual practice and its capacity for cultivating required competencies. Furthermore, many of the respondents strongly perceived the need to improve dental education. Additional investigations into the satisfaction with education showed no difference. Among the seven key competency domains, dentists perceived Health Promotion to be important and also assessed themselves as having high competence. However, regarding the perceived importance of the remaining domains, self-assessment of competence was low for Professionalism, Communication & Interpersonal Skills, Knowledge Base, Information Handling & Critical Thinking, Clinical Information Gathering, Diagnosis & Treatment Planning, and Establishment & Maintenance of Oral Health. The results of this study suggest that a competency-based education model should be developed and incorporated into dental education to set performance standards and to promote systematic self-assessment in order to foster the development of competence in dental students.

• 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.

• Journal of Korean Public Health Nursing
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• v.37 no.2
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• pp.233-246
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• 2023

Purpose: The purpose of this study was to investigate the level of cultural competency and cultural nursing competence educational needs of public health nurses (PHNs) and community health practitioners (CHPs) and to uncover the difference between the two groups. Methods: The subjects of this study were 217 PHNs and 165 CHPs. Data were collected using a structured questionnaire. Descriptive statistics, an independent two-sample t-test, the x² test, one-way ANOVA, and the Scheffé test were used for data analysis. Result: There was no statistically significant difference between the cultural competency of CHPs (4.27±1.00) and that of PHNs (4.10±1.07) which were at a moderate level. Among the subareas, cultural awareness and sensitivity were above average, but cultural skills and knowledge showed relatively low scores. There was no statistically significant difference between the cultural nursing competence educational needs of CHPs (3.85±0.65) and PHNs (3.90±0.70) and these were at a relatively high level. Among the subareas, knowledge of key concepts, cultural communication, and attitudes and skills were above average. Conclusion: The results of this study highlight the need to develop and implement educational programs to enhance the cultural competency of PHNs and CHPs nationwide using various teaching-learning methods.

• Journal of the Korea Convergence Society
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• v.9 no.12
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• pp.251-258
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• 2018

The university bachelor's system is based on autonomy, but due to the rigid academic structure, it is not appropriate to respond to changes in social demand. Recently, universities are pursuing diversification of their bachelor's system. With the introduction of various majors (linkage major, convergence major, autonomic major, and self-design major), efforts are being made to nurture convergence talent based on mutual linkages between major and departments. This study introduces the design and operation process of 'Global Creative Convergence Major' which the four universities of Chungcheong region promoted as a union. In particular, it derives the key elements of each step and presents the operating model and implications based on the main features. Convergence major operation model constitutes educational system (talent award, educational goal, competency factor, curriculum) through linkage between specialization areas of universities. The competency elements contain creative competence, convergence competency, problem solving competency, and global competency.

• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• 2022.06a
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• pp.363-364
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• 2022

The COVID-19 pandemic had substantial negative impacts and caused several disruptions to the global supply chain of the shipping industry. The key challenges identified in terms of maritime manpower are the Certificates of Competency (CoC) or the expiration and/or failure to complete refresher and/or revalidation courses, which directly hinder employment retention and lost opportunities at sea. To tackle this issue directly and swiftly, the creation of the APEC SEN Distance Learning Platform was suggested and approved by APEC as part of an official project. This paper introduces the APEC-wide accessible distance learning platform with the following key topics: the organisation and operation of the platform, the themes and content to be prioritised, the process of education, training, certification, and the ways to promote accreditation, mutual recognition on CoC, education and training videos by taking collaborative actions, and the development of content.

• The Journal of Korean Academic Society of Nursing Education
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• v.16 no.2
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• pp.272-282
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• 2010

Purpose: The purpose of this study was to develop and evaluate learning effects of the key competency improvement program which is based in nursing and social welfare fields demanding analysis for nursing and social welfare among university freshmen. Method: The program was based on the ADDIE model. The field demanding analysis gave a questionnaire to 459 participants in the nursing and social welfare workplace. The subjects of this study were 136 students as an experimental group and 116 students as a control group which participated in the questionnaire. The experimental group was given a newly developed program, on the other hand, the control group was given traditional lessons. Collected data were analyzed by ANCOVA with SPSS. Result: The result of this study was that linkage perception of health and welfare, self-directed learning ability, participation perception, and interpersonal relationship ability showed significant improvement in the experimental group. Conclusion: This study can be used as basic data for management and evaluation of programs that are available not only to field-oriented disciplines but also to overall higher education fields which aim to strengthen core competency.

• Journal of Practical Engineering Education
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• v.14 no.2
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• pp.225-234
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• 2022

There is an increasing number of competency-based major courses organized and operated to develop various competencies. Here, competencies include key competencies/major competencies in the evaluation of basic competency diagnosis in universities, Program Outcomes of engineering education certification, and NCS competency units. The Ministry of Education's evaluation of basic university competency requires all major courses to be organized and operated to improve the major competency of the department, and major courses in the department that operates engineering education certification should be linked to Program Outcomes. Various types of competency-based major courses should be educated to improve related competencies, and educational performance should be measured by selecting a competency evaluation method that allows students to check the level of achievement in consideration of both the process and results of performance. Therefore, this paper examines the types of competency evaluation used to measure educational performance in major subjects related to competency, proposes an evaluation method that synthesizes and measures various types of competencies at the subject level, and presents examples of applying them to major subjects.

• The Journal of the Korea Contents Association
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• v.14 no.4
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• pp.425-434
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• 2014

This study aims to analyze school management consultants' competency from the perspective of professional and prospective consultants and to draw implications for their competency building and work. To achieve the purpose of this study, an importance survey and a retention survey of school management consultants' competency were performed. The main results are as follows: school management consultants' key competencies are concept, background and principle of school management consulting, process and method of school management consulting, contents of school management, listening and empathy, communication, problem solving, teamwork and collaboration, interpersonal skills, authenticity, commitment. Professional and prospective consultants' perception of school management consultants' competency were different, and importance and retention of prospective consultants' competency changed through the consulting experience. It is significant that the result of this study can be reflected in school management consultants' training and qualification and conform the 'learning' principle of school management consulting.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.9
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• pp.697-706
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• 2020

The relationship between education and work is of the greatest concern to individuals and society because they are the key drivers of growth and development. In the context of Industry 4.0, labor and educators are facing the challenges of big changes in the workplace. How to prepare undergraduate students for the world of employment has become the most important mission of higher education providers. This paper explored the competency gap in the labor market in Vietnam from the perspective of employees who have been dissatisfied with the current status. First, a qualitative method with the Delphi technique was applied to confirm this consensus in an employees' competency model. Then, the satisfaction level for each competency criterion was explored by applying the advance quantitative method, namely, best non-fuzzy performance approach. Lifelong learning was ranked first, followed by creativity and innovation, foreign languages, expertise and digitalization, adaptability, and finally, organizing and managing ability. Critical thinking and problem-solving were perceived to have the biggest gap. The order of competency satisfaction is useful in explaining the mismatch between education quality and labor market demand. The findings provide valuable guidelines for education managers who seek to bridge the competency gap and improve education quality.