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  Application of Competency-Based Approach to Customs Control Training

  In recent years, the competency-based approach has become especially popular in the field of human resource management in all social spheres. This approach is fundamental in today’s higher education and guarantees the high quality of training. To be successful in the dynamically changing environment, young graduates need a wide range of ... In recent years, the competency-based approach has become especially popular in the field of human resource management in all social spheres. This approach is fundamental in today’s higher education and guarantees the high quality of training. To be successful in the dynamically changing environment, young graduates need a wide range of competences. The paper corroborates the advantages of applying the competency-based approach to the training of students in customs control, which provides them with the general and specific competencies they need as customs administration officers. This paper aims to investigate the theoretical aspects of the competency-based approach in order to corroborate the need of its application in the training of students in Customs Control in order to provide them with the general and specific competencies required by the customs administration. In order to achieve this goal, the author has set the following objectives: - to define the characteristics of the competency-based approach and the specific usage of the terms “competence” and “competency”; - to identifies the possibilities for applying the competency-based approach in the training in Customs Control; - to develop and approbate a competency-based model in the course of Customs Control; - to analyze the results achieved with the competency-based model in the course of Customs Control. The paper proves the thesis that the competency-based approach applied to the learning process in the course of Customs Control provides opportunities for training competitive specialists who meet the requirements in this field.

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  Audit Procedures and Inventory Verification Techniques

  This work is aimed at supporting the work of auditors by providing theoretical knowledge and illustrative examples regarding the inspection of inventories. Determining the actual amount of available inventory is an object of very high audit risk. It is a labour-intensive procedure; therefore, more attention should be paid to it. The paper ... This work is aimed at supporting the work of auditors by providing theoretical knowledge and illustrative examples regarding the inspection of inventories. Determining the actual amount of available inventory is an object of very high audit risk. It is a labour-intensive procedure; therefore, more attention should be paid to it. The paper discusses the issues, techniques and procedures that an auditor and other inspection bodies can use to get the most reliable evidence of the real size and ownership of inventories.

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  The Strategic Role of Human Resources Planning to Achieve Sustainable Competitive Advantage

  Purpose: The main objective of the research is to achieve sustainable competitive advantage in the Egyptian tourism sector locally and globally, through the strategic role of human resources planning by maximizing value added, developing innovation and knowledge and increasing the quality of service provided. Practical implications: The state ... Purpose: The main objective of the research is to achieve sustainable competitive advantage in the Egyptian tourism sector locally and globally, through the strategic role of human resources planning by maximizing value added, developing innovation and knowledge and increasing the quality of service provided. Practical implications: The state seeks to adopt the human resources planning of Egyptian tourism companies to achieve a sustainable competitive advantage in the light of the sustainable development strategy. Originality/ value: The approach should be to adopt human resources planning in companies to achieve a sustainable competitive advantage. This research paper covers the framework of achieving the competitive advantage of tourism companies. Findings: The dimensions of human resources planning have a strategic role in increasing the rates of innovation, development and value added for tourism companies that achieve sustainable competitive advantage.