• 제목/요약/키워드: Accounting Students

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

  • 박의정;정경순
    • 대한통합의학회지
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    • 제11권4호
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    • pp.115-124
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    • 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.

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

  • 이태정;윤우영
    • 디지털융복합연구
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    • 제18권11호
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    • pp.177-185
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    • 2020
  • COVID-19의 확산으로 교육 현장에서는 준비 없이 비대면((Untact) 수업을 시행하게 되어 많은 혼란을 겪었다. 본 연구는 세무회계 관련 학습자와 교과목의 특성을 고려하여 효과적으로 비대면(Untact) 수업을 설계·운영하는 방안을 찾고자 한다. 본 연구에서는 교수자와 학습자를 대상으로 설문 조사하였으며, FGI 등을 활용하여 개선 방안을 도출하였다. 분석 결과 강의 촬영을 통한 동영상 수업, PPT 기반 동영상 전환이 비대면(Untact) 수업에 가장 많이 활용되었다. 학습자들도 이 두 유형을 가장 선호하였는데, 시간과 공간에 구애받지 않고 반복적인 학습이 가능하다는 점을 장점으로 꼽았다. 개선 방안은 다음과 같다. 학습자와 교수자들이 선호하는 동영상 수업을 위해서 교과목의 다양한 특성을 반영한 기자재, 인력 등의 지원이 필요하며, 교수자들을 위해 비대면(Untact) 수업 교수법 지원과 매체 제작 및 장비 조작에 대한 교육이 필요하다. 또한 비대면(Untact) 수업의 지속적교육품질관리(CQI)를 위한 체계를 정비하여야 한다. 향후 다양한 전공을 대상으로 심층 연구가 필요하며, 이를 통하여 과목의 특성에 적합한 비대면(Untact) 수업의 방법을 찾을 수 있을 것으로 본다.

Audit Expectation Gap: Empirical Evidence from Vietnam

  • NGUYEN, Hieu Thanh;NGUYEN, Anh Huu
    • The Journal of Asian Finance, Economics and Business
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    • 제7권5호
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    • pp.51-60
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    • 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
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    • 제8권7호
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    • pp.181-193
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    • 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
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    • 제9권9호
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    • pp.217-227
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    • 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
    • 한국문헌정보학회지
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    • 제44권4호
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    • pp.95-114
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    • 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
    • 유통과학연구
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    • 제20권9호
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    • pp.47-59
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    • 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.

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

  • 김다희
    • 융합정보논문지
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    • 제10권10호
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    • pp.246-252
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    • 2020
  • 치위생 전공 학생을 대상으로 학업적 자기효능감, 주관적 행복감이 학업 탄력성에 어떠한 영향을 미치는지 파악하여 치위생 전공 학생 지도 및 대학생활 적응에 도움을 주고자 시행하였다. 2020년 4월부터 6월까지 2개월 동안 대전·충남 지역의 치위생 전공 학생을 임의추출하여 자기기입식 설문조사를 시행하였고, 총 175명을 최종분석하였다. 연구결과 학업 탄력성에 영향을 주는 요인은 주관적 행복감, 학업적 자기효능감이었고, 그 중 가장 영향을 주는 요인은 주관적 행복감이었으며, 설명력은 25.6%였다. 치위생 전공 학생 지도 및 대학생활 적응과 관련된 요인을 제시함으로써 대학생활 적응에 관련된 프로그램 개발에 도움을 줄 수 있는 기초자료로 활용할 수 있을 것으로 생각된다.

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

  • 박지현;박진화
    • Journal of the Korean Data and Information Science Society
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    • 제28권1호
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    • pp.185-194
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    • 2017
  • 본 연구의 목적은 간호대학생의 대인관계불안, 대학생활적응, 자기통제와 스마트폰 중독의 관계를 파악하여 간호대학생의 스마트폰 중독 예방을 위하여 기초자료를 제공하기 위함이다. 연구대상자는 간호학과 2-4학년 학생으로 본 연구의 목적을 이해하고 연구참여를 동의한 173명으로 수집된 자료는 IBM SPSS 19를 이용하여 회귀분석으로 분석하였다. 연구결과 대상자의 대인관계불안과 스마트폰 중독은 양의 상관관계로, 대학생활적응 및 자기통제는 스마트폰 중독과 양의 상관관계로 나타났다. 스마트폰 하루 사용시간과 자기통제는 스마트폰 중독의 36.0%를 설명하였다. 따라서 간호대학생의 스마트폰 중독을 예방하고 치료하기 위해서 스마트폰을 사용하는 시간을 줄이고, 자기통제력을 높일 수 있는 중재방안이 필요하다.

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

  • 배영주;박상연
    • 한국산학기술학회논문지
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    • 제15권3호
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    • pp.1615-1622
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    • 2014
  • 본 연구는 간호대학생의 학업탄력성에 미치는 영향요인을 파악하기 위해 시도된 연구로 2013년 3월 4일부터 8일까지 일개 광역시에 소재한 간호대학생 2학년 280명의 자료를 이용하여 빈도와 백분율, 평균과 표준편차, ANOVA, Scheffe's test, Pearson's correlation coefficients 및 Stepwise multiple regression으로 분석하였다. 연구 결과, 간호대학생의 학업탄력성 정도는 3.67점, 문제해결능력 정도는 3.53점, 의사소통능력 정도는 3.50점이었고, 문제해결능력과 의사소통능력이 높을수록 학업탄력성이 높은 것으로 나타났다. 학업탄력성을 설명하는 요인은 계획실행, 해석능력, 목표설정능력, 원인분석, 수행평가로 학업탄력성을 50.7% 설명해 주었다. 본 연구결과에 의하면 간호대학생의 학업탄력성의 설명요인을 고려한 효율적인 교육프로그램 개발이 요구된다.