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Commander, Navy Installations Command
SAP HR Training Supporting the Fleet, Fighter, and Family.
Rachna Payne 12/22/2013
1
Table of Contents
Performance Gap Analysis ......................................................................................................... 2
Performance Gap with Related Task ...................................................................................... 2
Audience Analysis ...................................................................................................................... 5
Target Audience ...................................................................................................................... 5
Survey ..................................................................................................................................... 5
Questions Asked ...................................................................................................................... 5
Rationale ................................................................................................................................. 6
Responses ................................................................................................................................ 6
Reflection ................................................................................................................................ 7
Objectives ................................................................................................................................... 8
Overview ................................................................................................................................. 8
Training objectives of SAP HR .............................................................................................. 8
Learning Assessment ................................................................................................................ 10
Development and Application of Learning Assessments ..................................................... 10
SAP HR Course Syllabus.......................................................................................................... 11
SAP Human Resources Training Schedule............................................................................... 13
Appendices .................................................................................................................................... 30
Appendix A. Survey.............................................................................................................. 30
Appendix B. NAF Pay Scale ................................................................................................ 31
Appendix C. Course Evaluation ........................................................................................... 32
2
Performance Gap Analysis
Performance Gap with Related Task
Task: Entering new hires into SAP HR (Systems, Applications, and Products Human
Resources)
Desired Performance
Enter new employees’ information into SAP HR without causing any errors such as
inputting incorrect position numbers or wrong cost center.
Actual performance
After a command wide audit of the human resources department by Commander, Navy
Installations Command (CNIC) Headquarters’ audit team, it was determined that the employees
were being entered into SAP HR using incorrect data. Therefore causing several issues in areas
such as benefit entitlements, work schedule, and incorrect cost centers are being charged. This is
a major issue for both the company and employees that are affected. It also has a negative impact
on the company’s bottom line because additional time and resources are being used to fix the
problems.
The Human Resources Director and four Human Resources Coordinators (HRC) were
interviewed to find out what they felt the underlying issues where. They were also asked to
provide suggestions on how to address and fix the issue. All HRC reported that they did not
receive any formal training on how to use SAP HR. The training they did receive was more of
learn as you go type. It was only when a mistake was made that they knew they did something
wrong. Some mistakes were caught right away (within the same work day); others were caught
several weeks after employees were entered into the system.
3
It must be noted that the HRD is new to the department. She was transferred from another
department and has no experience working in human resources. However, she was brought in
because of her many years of experience in training. After observing and speaking to each of her
employees one-on-one, she felt that a lack of proper training contributed to the issues that the
auditors found.
The HRD and all HRC expressed a need for training on how to use SAP HR correctly. It
was also suggested that training should be face to face rather than online so that any questions or
concerns can be addressed immediately.
Behavioral Analysis of the Performance Gap
Cognitive (Knowledge):
Human Resources Coordinators must understand the purpose of SAP HR and its’ function.
Psychomotor (Skill):
HRC must have 10 key skills as well as typing skills to enter data into computer. HRCs must be
able to use SAP HR in order
Affective (Attitude):
HRC must be willing to work independently. HRC needs to be detailed oriented and self-
motivated to stay on task.
Solution to Close the Performance Gap
The Human Resources Trainer (HRT) will provide training to current HRC on how to use
SAP HR system. The HRT will develop a training course that will explain the basic layout of
SAP HR and its’ functions that are related to HRC duties and responsibilities. The training
course will also go into details on how to enter employees into SAP HR. Once trained, HRC are
expected to know how to enter new employees into SAP HR and will know how to correct any
4
mistakes made. The HRT will print out weekly reports to determine if there are any errors and
provide the report to the HRD for review. The HRT will also conduct bi-weekly refresher
training for any HRC who are consistently making mistakes (after attending the initial training)
or feels that additional training is needed.
5
Audience Analysis
Target Audience
The target audiences were identified after a command wide audit of the human resources
department by CNIC Headquarters’ audit team. The SAP HR training course is designed for
current and future Commander, Navy Region Japan (CNRJ) / Non-appropriated Fund (NAF)
Human Resources Office (HRO) employees to attend. To date, CNRJ/NAF HRO is made up of
one Human Resources Director (HRD) and three Human Resources Coordinators (HRD), one of
which is a front desk clerk.
Survey
As part of the SAP HR course development employees were given a survey to complete.
The survey consisted of two choice (yes or no) questions, multiple choice questions, open-ended
questions, and a rating scale. The purpose of the survey was to understand employees’ skill set
using SAP HR and to identify a training gap. Please see Appendix A for the survey.
Questions Asked
1) What are your responsibilities & duties?
2) Have you used SAP prior to working here?
3) On a scale of 1-10 (1 being not very comfortable and 10 being very comfortable) how 4)
comfortable are you with using SAP?
4) After hearing the results of the audits, what are your thoughts?
5) Do you feel additional training is required?
6) If yes, in what areas?
7) What type of training would you prefer, face-to-face, online, or a combination of both?
6
Rationale
Questions 1-3 was asked to have a better understanding of the employee and the skills
they possess. The training course is designed with the students’ skills and experiences in mind.
Questions 4-6 was asked to help identify the training gap and to also determine if the
employees felt the results of the audit were correct. These questions were also asked to get the
employees to assess themselves in the HR role.
Question 7 was asked to determine which format of training was best suited for the
employees.
Responses
Questions 1 each employee provided a summary of their duties and responsibilities which
varied depending on their rank/pay grade. There was one NF-02, two NF-03s, and one NF-04.
The NF-02 is the front desk clerk. Both NF-03s are HRCs that is responsible for entering and
updating all NAF employees’ information into SAP HR within the organization for the region of
Japan. One of the NF-04 is the HRD whose primary responsibility is to oversee the human
resources office in that in runs smoothly and effectively. The higher the level, the more duties
and responsibilities the employee has. A chart to explain the pay level is attached in Appendix B.
For question 2 only the HRD had experience using SAP HR prior to working in their
current position. This lead to question 3 in which the scores rated from a 3 to 8. No one was
confident with their ability to use SAP HR.
Answers to questions 4-6 were similar. The employees were no surprised about the
results of the audits. They all explained that they did not receive any formal training on how to
use SAP HR. Everyone also agreed that training would help them with improving their skills
with using SAP HR and that it would also assist in stopping errors found in the command audit.
7
It was also agreed that the course should provide training with the most basic step in SAP HR
(entering a new hire into the system) because this process starts from beginning to end and is a
good starting point for SAP HR.
When asked what format of training should be provided everyone picked face-to-face
training. This would allow students to ask the instructor questions and get an immediate
response.
Reflection
The survey helped pin point what needs to be included in the training program. The
responses will also be used to design and develop a program that focus on the students’ needs,
but will also meet the overall needs of the organization.
After conducting the survey and talking to each employee, it was determined that
feedback from the employees as the training program is being developed may be necessary.
However, since the training program is still in the development stage it is unclear as to what
questions will be asked.
8
Objectives
Overview
SAP Human Resources (SAP HR) consists of all master data, system configuration, and
transactions to complete the Hire to Retire process. The goal of this course is to provide students
with skills and knowledge to effectively and successfully enter employee’s information into SAP
HR. This course will focus on the Personnel Management component and its’ sub-components
which are as follow:
Personnel Management
- Personnel Administration
- Recruitment
- Organization Structure
- Compensation Management
- Personnel Development
Training objectives of SAP HR
1) Primary objective -
Trainer will provide an overview of SAP HR to include the following explanation:
organizational management, new hire, and how to process a Standard Form (SF-52)/Personnel
Action Request (PAR). The learner will be able to explain enterprise structure within SAP HR.
Specific objectives: defined in content outline
2) Primary objective -
Trainer will review and show learners how to process new hires and resignations into SAP HR.
The review will go over benefit enrollment, family status changes, change in positions, and
termination. The learner will be able to demonstrate how to input employee’s data into SAP HR.
9
Specific objectives: defined in content outline
3) Primary objective-
Trainer will discuss possible error messages that can be triggered in SAP HR. Trainer will
provide learners with list of error message, their meanings, and how to correct them. The learner
will be able to resolve error messages in SAP HR.
Specific objectives: defined in content outline
10
Learning Assessment
Development and Application of Learning Assessments
To determine if students have met the course objectives assessments will be given
throughout the course. There are a total of four assessments; each has been designed to test
student’s knowledge and performance after completing activities using SAP HR. Each
assessment was developed based on the SAP HR training course and knowledge of SMEs
located at CNIC HQ.
Upon completion of each course activity an assessment will be given. The assessments
are comprised of true/false, multiple choice, fill in the blank, and identification questions.
Students will be given approximately 1-2 hours to complete each assessment. All assessments
are open book and students will be required to work independently.
ESTIMATED TEST ITEM RESPONSE TIME Key:
Knowledge levels –
K1: recognition, K2: recall, K3: comprehension; K4: application, K5: analysis / evaluation
TEST ITEM TYPE KNOWLEDGE LEVEL OPEN BOOK ITEM
True/false K1, K3, K4, K5 5 minutes
Multiple choice K1, K3 5 minutes
Fill in the blank K2, K3 5 minutes
Identification K1, K2, K3 10 minutes
Module completion K1, K2, K3, K4, K5 35 minutes
11
SAP HR Course Syllabus
Overview
SAP Human Resources (SAP HR) consists of all master data, system configuration, and
transactions to complete the Hire to Retire process. The goal of this course is to provide students
with skills and knowledge to effectively and successfully enter employee’s information into SAP
HR. This course will focus on the Personnel Management component and its’ sub-components.
Objectives
There are three target objectives for this course; each objective has five specific objectives.
Course objectives are as follow:
1) Primary objective -
Trainer will provide an overview of SAP HR to include the following explanation:
organizational management, new hire, and how to process a Standard Form (SF-52)/Personnel
Action Request (PAR). The learner will be able to explain enterprise structure within SAP HR.
Specific objectives:
1) Learner will be able to identify various components of a SF-52/PAR.
2) Learner will be able to define HR terms associated with SAP HR.
3) Learner will be able to describe how to pull a position number.
4) Learner will be able to categorize actions based on details provided in a SF-52.
5) Learner will be able to provide an explanation of basic navigation of SAP HR.
2) Primary objective -
Trainer will review and show learners how to process new hires and resignations into SAP HR.
The review will go over benefit enrollment, family status changes, change in positions, and
termination. The learner will be able to demonstrate how to input employee’s data into SAP HR.
Specific objectives:
1) Learner will be able to recall all SAP HR actions.
2) Learner will be able to organize SF-52s in chronological order based on the effective
date of action.
3) Learner will be able to perform position number request if a position number is not
readily available for use.
4) Learner will be able to locate employees in SAP HR.
5) Learner will be able to create a PAR to show that employee has successfully inputted
employee’s data into SAP HR.
3) Primary objective-
Trainer will discuss possible error messages that can be triggered in SAP HR. Trainer will
provide learners with list of error message, their meanings, and how to correct them. The learner
will be able to resolve error messages in SAP HR.
Specific objectives:
1) Learner will be able to create an ad hoc query (information display and reporting
human resources reports queries) in order to identify missing information.
12
2) Learner will be able to explain the meaning of each error message.
3) Learner will be able to check each infotype under Display HR Master Data to review
employee’s information.
4) Learner will be able to investigate the causes of an error message.
5) Learner will be able to isolate error message to specific action page and make
necessary correction(s).
Expectations:
Students are expected to arrive to class on time, every morning and after every break.
No eating in class.
Drinks are allowed, but must have a cover and be placed on the ground to prevent
spillage onto computer and accessories.
A class leader will be selected, the class leader will be responsible for taking attendance,
classroom is clean, and making sure garbage is taken out at the end of the day.
Course Outline:
Class is Monday – Thursday, 0800 – 1600, Friday, 0830 – 1330.
There will be days when class will end before 1600 and students will be dismissed early.
Introduction
New Hire, Benefit Enrollment, and Change in Position Workshop
External Hires and Resignations
OTMU Errors and Ad Hoc Queries
Course Overview and Survey
13
SAP Human Resources Training Schedule
Monday
Introduction
Activity: Ice Breaker (0800 – 0830)
Overview of SAP (0830 – 1030)
15 mins break
Review of SF-52 (1045 – 1200)
Lunch break (1 hour)
Activity: SAP familiarization (1300 – 1400)
15 mins break
Activity: Creating SF-52 (1415 – 1515)
5 mins break
Assessment (1530 – 1630)
Tuesday
New Hire, Benefit Enrollment, and Change in Position Workshop
Brief review of topics discussed on Monday (0800 – 0830)
Overview of results of Monday’s assessment (0830 – 0950)
10 mins break
Process New Hire includes the following steps:
Organizational Management (1000 – 1020)
Completing an Action (1020 - 1130)
Lunch break (1 hour)
Benefit Enrollment (1230 – 1330)
Creating Personnel Action Reports (PAR) (1330 – 1345)
15 mins break
Assessment (1400 - 1500)
Class dismissed (1500)
Wednesday
External Hires and Resignations
Brief review of topics discussed on Tuesday (0800 – 0830)
Overview of results of Tuesday’s assessment (0830 – 0950)
10 mins break
Process External Hire includes the following steps (1000 – 1200):
Create Action (1000 – 1020)
Create Personal Data (1020 - 1130)
Create Organizational Assignment
Create Addresses
Change Planned Working Time
Change Bank Details
Change DOD/MWR Specific Data
Create Additional Personal Data
14
Change date Specifications.
Lunch break (1 hour)
Process a Resignation (1300 – 1330)
Activity (1330 – 1430)
10 mins break
Assessment (1440 - 1600 )
Class dismissed (1600)
Thursday
OTMU Errors and Ad Hoc Queries
Brief review of topics discussed on Wednesday (0800 – 0830)
Overview of results of Wednesday’s assessment (0830 – 0950)
10 mins break
Error Messages (OTMU Errors) (1000 - 1100)
10 mins break
Running Ad Hoc Query Reports (1110 - 1200)
Lunch break (1 hour)
Activity (1200 - 1330)
15 mins break
Assessment (1345 - 1500)
Class dismissed (1500)
Friday
Course Overview and Survey
Discuss results of Thursday’s assessment (0830 – 0900)
Review of topics discussed Monday – Thursday (0900 – 1100)
Lunch Break (1100 – 1300)
Trainer/Course Survey (1300 – 1330)
Class dismissed (1330)
15
Introduction
Materials Needed: Pen / Pencil
* All other materials will be provided which includes:
Computer
Desk (work station)
SAP Manual
Assignments:
Will be handed out at the beginning of instruction for each activity.
Assessment:
After completion of each activity an assessment will be given to test your knowledge and
skills. Results of assessments will be discussed the following morning in class.
Learning Activity #1
17
To Start SAP:
Log into CITRIX
Double click SAP Logon 730 icon *Note: Screen_Stable icon will not open SAP*
Learning Activity #1
18
The SAP Logon screen appears.
Highlight Production and click on the logon icon or double click on production.
Learning Activity #1
19
Client defaults to 100, do not change
Enter User Name and Password
*Note: You will be required to change your password every 180 days*
Menu Bar
1 2 3 4 5 6 7 8
1 – Enter
2 – Command Field
3 – Save
4 – Back
5 – Exit
6 – Cancel
7 – Create New Session
8 – Customize
Transaction Code
Each SAP function has a transaction code. A transaction code is the menu path to go
directly to the task to be performed.
Enter desired transaction code into the command field, i.e. PA40 to go to Personnel
Actions
Learning Activity #1
20
Creating Favorites
Adding a transaction code to the Favorites Folder will allow you to easily access your
most used transaction.
Expand the SAP Menu path
Locate desired transaction and highlight
Click and drag highlighted transaction to the favorites folder
Transaction will appear under favorites
Assignments:
1) Identify icons in menu bar.
2) Following the SAP Manual, log into your SAP Account and create a favorites
folder.
Learning Activity #2
21
Standard Form-52 (SF-52) – Request for Personnel Action
Most actions in SAP HR will have an accompanying SF-52 instructing the type of action
that will need to be completed on employee’s SAP HR account.
All highlighted areas must be filled out accordingly. Note the following:
Part A:
Box 5 – Department’s Director's info: must be signed and dated by respective
department’s director
Box 9 - MWR Director's info or FFR Director’s info: must be signed and dated by
the director
Learning Activity #2
22
Part B:
Box 4: Effective date is the date that will be used for SAP HR
Assignment:
Using a blank SF-52 (located in the H: Drive, labeled “Blank SF-52”) create a Request
for Resignation and a Request for Recruitment.
23
Assessment
1) Define the following terms:
a. SAP HR
b. PAR
c. Transaction Code
d. Actions
2) Can you log into SAP HR without logging into CITRIX?
3) Which transaction code do you pull a position number from?
4) Identify #1 – 8 in the picture below:
Learning Activity #3
24
Entering New Hires
Log into SAP HR
Follow the menu path: Human Resources > Personnel Management >
Administration > HR Master Data > Personnel Actions
After selecting Personnel Actions complete the following steps:
o Personnel Number – Make sure this field is blank.
o From – Enter the action date which is the day your new hire started
o Select the New Hire action by clicking on the box to the left of the Action
Type.
o Click the Execute icon.
Under the Create Actions page complete the following steps:
o Reason for Action – Select by clicking on the drop down arrow.
o Ensure the following fields are left blank: Position, Personnel Area,
Employee Group, and Employee Subgroup.
o Position – Enter Position Number
o Press the Enter key on the keyboard or click the green check mark.
o You will receive the message “Default values are used by the position.”
o Press the enter key or the green check mark. This will populate the
Personnel Area and Employee Group.
o Employee Subgroup – Select by clicking on the drop down arrow.
o Click the green check mark or press the Enter key.
o Click the Save icon.
Under the Create Personal Data page complete the following steps:
o Form of Address – Select from the drop down menu.
o Last Name – Enter employee’s last name.
o First Name – Enter employee’s fist name.
o Middle Name – Enter employee’s full middle name. If unknown enter
NMN.
o SSN – Enter employee’s full SSN.
o Birth date – Enter employee’s date of birth (MMDDYYYY).
o Gender – Select employee’s gender by clicking on the radio button.
o Marital Status – Select marital status from the drop down menu.
o Click the green check mark or press the Enter key.
o Click the Save icon.
Under the Create Address page complete the following steps:
o Address Type – Defaults to Permanent residence – DO NOT change.
o Address Line 1 – Enter employee’s street address.
o City/County – Enter employee’s city.
o State/Zip Code – Enter employee’s state and zip code.
o Telephone Number – Enter employee’s phone number to include the area
code.
Learning Activity #3
25
o Click the green check mark or press the Enter key.
o Click the Save icon.
Under the Create Withholding Information page complete the following steps:
o Filing Status – Enter employee’s Filing Status from employee’s W4 form.
o Allowances – Enter employee’s number of claimed Federal deductions in
the Allowances field.
o Additional Withholding – If the employee has chosen additional
withholding, enter the dollar amount here.
o Click on the green check mark or press the Enter key.
o Click on the Save icon.
Under the Create Residence Status page complete the following steps:
*Every employee must have the INS form I-9 in his or her Official Personnel Folder.
o Residence Status – Select the employee’s residence status from the
dropdown menu.
o Enter additional information as determined by your organization.
o Click the green check mark or press the Enter key.
o Click the Save icon.
Under the Create Planned Working Time page complete the following steps:
*Planned Working Time must always be created before Basic Pay.
o Work schedule Rule – Select the Work Schedule Rule from the drop down
menu.
o Employment Percent – Defaults to 100, DO NOT change.
o Click the green check mark or press the Enter key.
o Click the Save icon.
Under the Create Basic Pay page complete the following steps:
o Reason – Select New hire from the drop down menu.
o Group – Enter Pay Plan and Grade, i.e. NF-01
o Level – Select the appropriate Step from the drop down menu.
o Click the green check mark or press the Enter key.
o Ensure the annual salary is populated before saving.
o Click the save icon.
Under the Create Bank Detail page complete the following steps:
o Bank Details Type – Defaults to Main Bank, DO NOT change.
o Payee – Defaults employee’s name, DO NOT change.
o Postal Code/City – Defaults, DO NOT change.
o Bank Country – Defaults, DO NOT change.
o Bank Key – Enter the 9 digit routing number for the employee’s bank.
o Bank Account Number – Enter the employee’s bank account number.
o Bank Control Key – Enter 01 for checking or 02 for savings.
o Payment Method – Defaults to “T” for direct deposit. *All employees
MUST enroll into the direct deposit pay system.
Learning Activity #3
26
o Click the green check mark or press the Enter key.
o Click the Save icon.
Under the Create General Benefits Information page complete the following
steps:
o All field will be defaulted.
o Click the green check mark or press the Enter key.
o Click the Save icon.
Under the Create Adjustment Reason page complete the following steps:
*This page must be completed so that the benefits that the employee qualifies for
will populate.
o Benefit Area – Will be defaulted, DO NOT change.
o Adjustment reason – Select New Hire Enrollment from the pull down
menu.
o Click the green check mark or press the Enter Key.
o Click the Save icon.
New Hire action is now complete!
27
Assessment
1) How many pages are required to be completed in a New Hire action?
a. 35
b. 4
c. 10
d. 11
2) Can employees request a paper check instead of enrolling in the direct deposit pay
system?
3) What page needs to be completed to have employee’s benefits to populate?
4) T/F – Planned working time must always be created before basic pay.
5) T/F – It is not necessary to have an INS Form I-9 for each employee.
Learning Activity #4
28
Creating a Personnel Action Report (PAR)
*A PAR is a legal binding document; it can be used as a supporting document in a
legal case. It is vital that you review your entries prior to creating a PAR.
Return to the Transaction Code Page
o Click on HR personnel action report.
o Other period: for resignation only – enter the date that was automatically
moved up (one day before action date)
for all other pars – enter effective date i.e. hire date for post allowance.
o Personnel # - pull up by employee’s last name.
o Remarks – refer to remarks for personnel actions list when entering in
remarks.
o NAF Manager: enter supervisor’ full name.
o Click execute button.
o Click print preview, go back button, and then print.
To: will always be
12/31/9999
29
Assessment
1) What does PAR mean?
a. Pear Apple Raspberry
b. Personnel Action Report
c. Personnel Asking Report
d. People Action Reaction
2) What transaction code do you select to create a PAR?
3) T/F – A PAR is not a legal binding document.
30
Appendices
Appendix A. Survey
Name:
Date:
Job Title:
Length at current position:
What are your responsibilities & duties?
Have you used SAP prior to working here?
On a scale of 1-10 (1 being not very comfortable and 10 being very comfortable) how comfortable are
you with using SAP?
1 2 3 4 5 6 7 8 9 10
After hearing the results of the audits, what are your thoughts?
Do you feel additional training is required?
If yes, in what areas?
What type of training would you prefer, face-to-face, online, or a combination of both?
31
Appendix B. NAF Pay Scale
AC - 171 DoD Civilian Personnel Management Service (AW)
Arlington, Virginia 22209-5144
Pay Schedule # 027-35 Issue Date: 09 May 2013
SUBJECT: NAF Pay Ranges for the United States Citizens in Foreign Areas
TO: Commanding Officers of Military Departments and DoD Component
Installations in the Area
The NAF Pay Ranges shown below have been established under authority of
DoD Instruction 5120.39 "Department of Defense Wage Fixing Authority-
Appropriated Fund and Nonappropriated Fund Compensation Programs", dated 10
September 2008. This pay schedule is for NAF pay system employees only.
PAY RANGES
MINIMUM MAXIMUM
NF LEVELS PER YEAR PER HOUR PER YEAR PER HOUR
1 15,130 ( 7.25) 29,500 (14.14)
2 18,180 ( 8.71) 37,500 (17.97)
3 23,000 (11.02) 62,500 (29.95)
4 34,500 (16.53) 98,000 (46.96)
5 66,000 (31.62) 155,500 (74.51)
6 * *
* See www.cpms.osd.mil/wage/DoD-Instruction.pdf
JAMES R. BRADY
Chief Effective Date : The first day of the first pay period
Wage and Salary Branch beginning on or after 06 Jan 2013
32
Appendix C. Course Evaluation
SUBMISSION INSTRUCTIONS:
1. Complete all fields on this form.
2. Submit the form to your instructor after completion.
The following demographic questions (name, title, location, etc.) are asked for the purpose of ensuring
accurate information is printed on your certificate. Your responses to the evaluation are confidential. The
results are reported in summary form and not associated with any individual’s responses.
Last Name
First Name Middle Initial
Job Title
Location Course Name
Answer Key: Strongly Disagree Disagree Neutral Agree Strongly Agree Not Applicable
1) Overall, I was satisfied with this learning activities provided in this course.
2) I learned new knowledge and skills from this learning activity.
3) I will be able to apply the knowledge and skills learned to improve my job performance.
4) The training environment (face to face) was effective for my learning.
5) What about this learning activity was most useful to you?
6) What about this learning activity was least useful to you?
7) The instructor was knowledgeable in the subject matter.