Journal of politics, administration and law

A Guideline for Qualitative Data Synthesis for Accounting Records in Financial Statement Preparation for Investment Project Feasibility Analysis in Intellectual Property and Investment Consulting Business

Pornthip Jatupornmongkolchai — 2026-03-27

This study aims (1) to develop guidelines for synthesizing qualitative data for accounting recognition in the preparation of financial statements for project feasibility analysis, (2) to apply the developed guidelines in preparing projected financial statements, and (3) to evaluate the investment feasibility of the project based on the resulting financial reports using key financial indicators, namely Net Present Value (NPV), Internal Rate of Return (IRR), and Payback Period (PBP). The research employed a qualitative research methodology. Data were collected through in-depth interviews with 15 experts, a comprehensive review of relevant literature, and triangulation to ensure data validity and reliability. The collected data were analyzed using content analysis to synthesize and develop accounting guidelines suitable for businesses characterized by intangible assets and limited quantitative data.

The findings indicate that five key accounting guidelines were developed: (1) a framework for synthesizing qualitative data into accounting practices, (2) revenue recognition guidelines, (3) personnel cost management guidelines, (4) pre-operating expense recognition guidelines, and (5) guidelines for the recognition and consideration of intangible assets. These guidelines were subsequently applied to formulate financial assumptions and prepare 20-year projected financial statements, systematically reflecting the project’s revenue structure, cost structure, and financial position in accordance with financial reporting standards.

The financial feasibility analysis demonstrates that the project yields a Net Present Value (NPV) of 15.74 million baht, an Internal Rate of Return (IRR) of 88.20%, and a Payback Period (PBP) of 1 year and 3 months. Furthermore, the sensitivity analysis confirms the project’s robustness under variations in key assumptions. The results suggest that the developed guidelines serve as an effective tool for preparing financial statements and supporting investment decision-making in emerging businesses characterized by intellectual property–driven models and limited historical financial data.

Legal Issues Related to The Control of The Number and Use of Firearms in Thailand

JIDAPA PORNYING — 2026-05-07

The problem of firearm possession and the use of firearms in serious crimes has long been a problem in Thailand, and the number of firearm-related crimes has increased significantly. Although Thailand has a firearms, ammunition, and explosives act. The Crime Prevention Act, B.E. 2490 (1947), which stipulates offences arising from making, purchasing, possessing, ordering or importing firearms, including carrying firearms in the city. However, because the law does not stipulate the number of firearms that people can purchase and possess. Therefore, there are a lot of firearms in the possession of the public legally and may be easily used to commit crimes.

The results of the research showed that the Firearms, Ammunition, and Explosives Act. Section 9 only requires that a person who wishes to buy or possess a firearm must apply for a license to possess and use a firearm for self-defense or property, or for sports or animal shooting. It does not stipulate the number of firearms that the license applicant should have. Therefore, the number of firearms in the possession of the public is more than necessary. Those who do not have a permit are allowed to carry firearms in the city. Although the purpose of the offender is to carry the firearm in a public place to commit a serious crime using a firearm, the person has not yet committed the offense. However, the state can only punish the person for the offense of carrying a firearm in the city. Only without permission. Therefore, in order to suppress and deter such serious crimes. The law should establish a legal presumption that the person possesses a firearm to commit a serious crime.

Therefore, the Firearms, Ammunition, and Explosives Act should be amended. In terms of the determination of the number of firearms to the license applicant, the legal presumption should be imposed on those who carry firearms in public places that they carry firearms to commit serious crimes.

Guidelines for Preventing Crime Victimization of Foreign Tourists in Mueang District, Kanchanaburi Province

Achawin Ongwong — 2026-05-07

This study aims to (1) examine patterns and characteristics of crime victimization among foreign tourists, (2) explore problems and constraints in prevention from police officers’ perspectives, and (3) identify suitable prevention approaches within the context of Mueang Kanchanaburi District, Kanchanaburi Province. A qualitative design was employed using in-depth interviews with 21 key informants: 8 local police officers, 5 tourist police officers, 5 tourism business operators, and 3 foreign tourists. Findings indicate that victimization in the study area is predominantly opportunity-based, including property-related crimes, price exploitation and fraud, and conflicts or disturbances linked to alcohol consumption in nighttime entertainment areas. Major risk factors are spatial and temporal conditions such as blind spots, poorly lit locations, inadequate safety infrastructure, and nighttime activities, all of which increase tourists’ vulnerability. In terms of prevention, police officers face multiple operational constraints, including limited manpower, resources and budgets, insufficient support tools, language and communication barriers, and challenges in coordinating with local agencies and tourism operators. Synthesized prevention approaches emphasize proactive surveillance in high-risk places and time periods, improvement of functional safety infrastructure, multilingual risk communication, enhancement of officers’ language capacity and accessible emergency contact channels, and strengthening collaborative networks among police, local authorities, and tourism businesses to promote sustainable tourist safety and confidence.

Legal Issues Regarding Medical Measures for the Prevention of Sexual Recidivism Against Children in Thailand

Napjune Jansiri — 2026-05-07

This research explores legal issues regarding medical measures for the prevention of sexual recidivism against children in Thailand and examines relevant concepts, theories, and legal principles. The study analyzes key legal challenges and offers conclusions and recommendations for establishing effective legal guidelines to prevent recidivism in such cases. This qualitative study draws on a variety of sources, including legal documents, academic texts, articles, theses, journals, and online materials.

The findings reveal that recidivism in sexual offenses against children is a critical issue with profound impacts on society and the development of child victims. The use of medical measures to rehabilitate repeat offenders according to Sections 19 and 21 of the Preventive Measures for Recidivism in Sexual or Violent Offenses Act B.E. 2565 faces limitations concerning obtaining consent from offenders. A comparative analysis of foreign legal frameworks, including those of South Korea and the United States, specifically in the states of Florida, California, Alabama, and Iowa indicate that these jurisdictions have established specific provisions aimed at effectively addressing recidivism and fostering a society that ensures the safety and protection of children from sexual abuse.

It can be concluded that legal measures under Sections 19 and 21 of the Preventive Measures for Recidivism in Sexual or Violent Offenses Act B.E. 2565 should be revised to align more effectively with the enforcement of medical measures for repeat offenders in cases of sexual offenses against children under 15 years of age. The requirement to obtain the offender’s consent should be removed to maximize the protection of children from potential sexual crimes.

Thailand Provincial Administration: Origins, Transitions and Prospects

Pusit Jamsri — 2026-03-27

Thailand's provincial administration has long served as a critical mechanism for extending central government authority to the local level. Originating from administrative reforms during the reign of King Chulalongkorn (Rama V), the national administrative structure was organized into three tiers: central, provincial (regional), and local administration. Initially, provincial administration played a vital role in disseminating policies, budgets, and development projects to rural areas, largely through provincial governors and district chiefs. However, in recent decades, this role has come under scrutiny amid ongoing bureaucratic reforms and decentralization efforts. Challenges include functional overlaps with local government organizations and structural fragmentation arising from central ministries operating local offices independently. This article traces the historical evolution of Thailand's provincial administration, analyzes institutional problems that have emerged due to reforms, and proposes strategic recommendations to redefine the role, authority, and institutional relevance of provincial administration within a modern governance framework responsive to future development needs.

Land and Building Tax: A Mechanism for Promoting Equity and Reducing Inequality in Thai Society

Khwanta Benchakhan — 2026-03-27

This article examines the Land and Building Tax as a policy instrument for promoting economic equity and reducing asset ownership inequality in Thai society. It analyzes the Land and Building Tax Act B.E. 2562 (2019), which represents a pivotal shift in Thailand’s property tax regime from an outdated and opaque system to a more progressive and purpose-driven framework. The new law introduces differentiated tax rates based on land use and adopts a progressive tax structure aimed at promoting fairness. Despite these intentions, several challenges persist in practice, including incomplete property databases, undervaluation of land for taxation purposes, excessive exemptions, and limited capacity of local authorities in tax administration. The article also draws comparisons with East Asian countries such as Japan, South Korea, and Taiwan, where effective property taxation is underpinned by accurate valuation systems, digital technology integration, and decentralized tax administration. Based on this comparative analysis, the article proposes policy reforms to enhance the effectiveness of Thailand’s land taxation, focusing on structural improvement, regulatory enforcement, and integration with broader public policy goals. Ultimately, the study argues that a well-designed land tax system can serve as a sustainable mechanism for narrowing inequality and strengthening fiscal justice.