Journal of Humanities and Social Sciences Thonburi University

Earnings Management under Political Crisis in Thailand

2024-11-11T08:12:24+07:00

This research aims to study the relationship between political crisis and earnings management of companies listed on the Stock Exchange of Thailand. The political crisis in this context refer to the two coup events that occurred in Thailand. The sample group of this research consists of companies listed on the stock exchanges of four countries: Thailand, Indonesia, South Korea and the Philippines. This research uses the method differences-in-difference to test the differences between two samples groups: the treatment group and the control group, before and after the political crisis. The research findings indicate that the impact of crisis leading to political crisis, such as the coup in Thailand, prompted executives to engage in earnings management in order to achieve their predefined objectives. Additionally, the study found that the severity of political crisis is correlated with the level of earnings manipulation. Specifically, when the political crisis is more severe, company executives are more likely to engage in earnings manipulation, whereas when the crisis is less severe, the likelihood of such behavior decreases.

Management and Adaptation in Crisis Situations Across Different Generations in Bangkok Based on the PESTEL Framework

2024-07-31T10:45:53+07:00

This research aims to 1) study different age groups in each age range regarding management and adaptation during crises using the PESTEL framework, and 2) analyze the factors within each dimension of PESTEL that affect management capabilities and crisis adaptation. The research employs a quantitative research design. The population for this study consists of residents of Bangkok, with a sample size of 385 people, divided into Baby Boomers (98 people), Generation X (111 people), Generation Y (105 people), and Generation Z (71 people). The study's findings indicate that different age groups have varying capabilities in managing and adapting during crises. A comparison of the average crisis management capabilities among the different age groups shows that Baby Boomers have significantly different average adaptation capabilities compared to the other three groups. Regarding the analysis of the regression equations of independent variables with crisis management, four factors were found to be relevant: political factors, economic factors, environmental factors, and legal factors. When analyzing the regression equations of independent variables with crisis adaptation, four factors were identified: political factors, economic factors, social factors, and legal factors.

Development of fatigue risk assessment tools for truck drivers

2024-11-11T08:02:40+07:00

This research aims to study and prioritize the risk factors associated with driver fatigue and to develop a fatigue risk assessment tool for truck drivers. Data on risk factors were collected and used to interview experts in transportation safety, medicine, and public health through the Delphi Technique. A questionnaire was then created for experts to determine the level of importance of each factor based on the Analytic Hierarchy Process (AHP). Subsequently, the relationships between the levels of importance of primary and secondary factors (Eigenvector values) were analyzed to formulate assessment questions and scoring criteria. The study identified factors for assessing the risk of fatigue in truck drivers, which include primary factors such as personal factors, physical factors, and social psychological factors, along with 13 supporting factors. These findings were utilized to develop a fatigue risk assessment tool. The tool was evaluated using the GR&R method, resulting in a Percentage of Tolerance of 3.37, which is within an acceptable range. This indicates that the assessment tool is both suitable and reliable, effectively identifying the risk of fatigue in truck drivers.

Intention Analysis to Use Artificial Intelligence Technology in Auditing of Cooperative Auditors in Thailand

2024-08-20T07:55:49+07:00

Artificial Intelligence (AI) technology was a new innovation using for efficiency enhancement of auditing, including cooperative auditing. However, the use of AI requires an intention and expertise as there were still many risks that cooperative auditors need to be considered. Therefore, the main objective of this research was to compare the differences and relationships between basic information, risk perception, and work experience in auditing towards the intention to use AI technology in auditing of cooperative auditors in Thailand. Data were collected using an online questionnaire from 92 cooperative auditors registered with the Cooperative Auditing Department in Thailand. Obtained data were analyzed using descriptive and inferential statistics. The results reveal that more than half of the sample (53.30%) were female, with an average age of 45.37 years, graduated with a master's degree (57.60%), had an average of 17.32 years of experience in auditing, and the average number of cooperatives that were previously appointed as auditors was 8.07. As a whole, the sample group has risk perception ( =3.90), work experiences in auditing ( =4.16), and the intention to use AI technology ( =3.93) at a high level. Additionally, the differences of auditors' age and years of experience in auditing affecting the differences of the intention to use AI technology for auditing of cooperative auditors. Moreover, as a whole, the study found 4 factors correlating the intention to use AI technology in auditing namely: number of cooperatives appointed as auditors, the perception of security risks and performance risk, and secondary experience of cooperative auditors.

The Documentary Research to Synthesize Components of Resource Based View through systematic literature reviews for E-commerce

2024-05-27T07:53:08+07:00

This research aims to study and synthesize the components of the ideas related to resource-based view through systematic literature reviews for electronic commerce presented in research works, academic articles, or various academic documents. It was found that there are a total of 40 articles that study the results of the Resource-Based View concept in the context of electronic commerce businesses. These articles were published in the online database "Academy of Management Annals" over a period of 10 years, from 2013 to 2023. The study results revealed that the concept of resource-based view for electronic commerce can be divided into two dimensions. The first dimension is tangible resources, which includes four components: 1.1) Current assets, 1.2) Physical assets, 1.3) Technological assets, and 1.4) Organizational system management. The second dimension is intangible resources, which includes four components: 2.1) Human capital, 2.2) Innovation, 2.3) Governance, and 2.4) Capabilities.

The Competitive Advantage of Street Food Entrepreneurs: The Moderating Role of Social Media Capabilities

2024-07-04T08:45:48+07:00

The objectives of this research were to study 1) the level of competitive advantage of street food entrepreneurs, 2) entrepreneurial orientation that affects the competitive advantage of street food entrepreneurs, and 3) social media capabilities moderate the relationship between entrepreneurial orientation and competitive advantage of street food entrepreneurs. This research was quantitative research using a questionnaire as a tool for collecting data. The sample size was 386 samples, and purposive sampling. The sample group was street food entrepreneurs in Surin Province. The statistics used in the research were frequency distribution, percentage, mean, standard deviation, and multiple regression. The moderating role was analyzed using the coefficient of interaction variables via PROCESS. The findings indicated that 1) opinions about the level of competitive advantage were at a high level, 2) entrepreneurial orientation had a positive effect on competitive advantage at a statistically significant level of .05, and 3) social media capabilities as a moderator did not affect the positive relationship between entrepreneurial orientation and competitive advantage.

Green Logistics Practice Capability: Antecedents and Consequences

2024-09-11T09:56:15+07:00

This research aims to develop a conceptual framework of causal factors and outcomes of green logistics practice capability. Environmental issues have become a critical concern for many organizations. The response to green regulations, adaptation to green ethics and green Trend Tracking are identified as causal factors for green logistics practice capability, with the manage resources within the organization capability serving as a mediating variable. The outcomes resulting from green logistics practice capability include social efficiency, economic efficiency and environmental efficiency. This conceptual framework can be applied to organizational strategy formulation, particularly in integrating green logistics innovations and responding to stakeholders' expectations. This ensures that an organization's innovation efforts are conducted effectively, leading to long-term sustainability for the company.

Professional accounting skills and professional accounting ethics that affect the efficiency of work of the Accountant in Samut Sakhon Province

2024-06-25T10:18:03+07:00

The objective of this research was to examine the relationship and the influence of professional accounting skills and accounting ethics that affect the effective work performance of accountants in Samut Sakhon Province. The data was collected from accountants who are registered accountants with the Federation of Accounting Professions under the Royal Patronage in Samut Sakhon Province. The research instrument was questionnaire used for data collection from the samples of 329 respondents selected by convenience and the number of respondents was 302 people. The statistics used in the analysis are multiple regression analysis using Enter and Stepwise to examine the hypotheses. The research results found that professional accounting skills in the digital age and skills of workers in the 21st century have a significant influence on the efficient work of accountants at the 0.05 level. The coefficient of adjusted forecast (R Square) used to compare models with unequal number of predictive variables was obtained with a value of 0.891, which could explain the positive influence on the work efficiency of accountants at 89.1 percent. The accounting professional's ethics in terms of having knowledge, ability, attentiveness, confidentiality, objectivity, and honesty has a significant influence on the efficient work performance of the accountant at the .05 level. The coefficient of adjusted forecast (R Square) used to compare models with unequal number of predictive variables was obtained with a value of 0.987, which could explain the positive influence on the performance efficiency of accountants at 98.7 percent.

Factors Affecting the Decision of Thai Tourists in Religious tourism sustainability: case study of Wat Paknam Phasi Charoen, Bangkok

2024-07-04T08:37:27+07:00

This exploratory research aimed to: 1) examine the demographic characteristics of respondents and the market mix factors in religious tourism, with a case study of Wat Paknam Phasi Charoen, Bangkok; 2) investigate personal factors influencing the decision to engage in sustainable religious tourism; and 3) study the market mix factors that influence the decision to engage in sustainable religious tourism. Using an Accidental sampling method from 385 tourists using a questionnaire. Data were analyzed using percentage, mean, standard deviation, t-test, analysis of variance, and multiple regression analysis. The research results showed that; 1) Most of the respondents were female, aged between 21-30 years old, were single and had a below bachelor's degree. They had a career as company employees and had an average monthly income of less than or equal to 15,000 baht. The Hypothesis test showed that: 2) The personal factors not affect the decision to Religious tourism sustainability at Wat Paknam Phasi Charoen. with a not statistical significance of 0.05. 3) The marketing mix factors of Product People and Process influence the decision to Religious tourism sustainability at Wat Paknam Phasi Charoen. Has a statistical significance of 0.05. In this regard, the estimation model can explain the decision to Religious tourism sustainability at Wat Paknam Phasi Charoen is 48.9 percent.

The Potential of Airports’ Innovative High-Value Services for Affluent Passengers

2024-09-30T09:55:51+07:00

This study explores the potential of U-Tapao International Airport in delivering high-value services driven by innovative practices, with a particular focus on affluent passengers. The researcher employed a qualitative methodology, utilizing semi-structured interviews with 12 key informants, including airport executives, retail operators, and airline representatives. Content analysis was employed to analyze data. The findings reveal that U-Tapao International effectively integrates operations with stakeholders to comprehensively meet the needs of this passenger group. The airport has proactively undertaken comprehensive preparations across multiple domains to facilitate high-value service provision, with an emphasis on the integration of technological innovations in process, product and service offerings. These advanced technologies significantly reduce the complexity of service delivery within the airport. Additionally, the airport's spatial design incorporates energy-saving and environmentally sustainable innovations systematically. However, notable challenges persist, particularly in improving transportation systems to and from the airport, which still lack efficiency and full readiness. Key factors enhancing the airport's capability to provide high-value services include policies aligned with current aviation industry trends, such as the advancement of modernized products and services, as well as energy policy initiatives. Nevertheless, the airport encounters limitations, notably in terms of access to cutting-edge innovations, aviation safety concerns, passenger comprehension of services, and the financial implications associated with the adoption of renewable energy technologies.

Sustainable Indicator of Salesforce Driver Component in Thailand’s Painting Industry

2024-08-26T14:26:45+07:00

The research aimed to study the identified driving factors as sustainable indicators of salesforce driver component in Thailand’s Painting Industry. The main research objectives were to (1) study the level of sustainable of salesforce driver component in Thailand’s Painting Industry and (2) develop the content validity sustainable indicators of salesforce driver component in Thailand’s Painting Industry. The questionnaire was used to obtain data from 600 respondents, who were a part of the salesforce in Thai painting industry. The software programs of SPSS version 23 and AMOS version 24 was used in this research. The statistic values used for data analysis were frequency distribution, percentage, arithmetic mean, standard deviation, and the secondary order confirmatory factor analysis for research conclusion. The research found that the sampled salesforce gave high scores for sustainable salesforce driving factors in the Thai painting industry ( =4.36), while for each factor; salesforce knowledge ( =4.56), salesforce attribute ( =4.54), sales performance ( =4.40), sales expectations ( =4.38), sales team ( =4.36), digital marketing communication ( =4.34), sales process ( =4.31), sales motivation ( =4.28), relationship marketing ( =4.28) and organization engagement ( =4.24) respectively. The developed indicators from salesforce drivers in the Thai paint industry had 30 indicators for 10 components. Therefore, as aforementioned, the value of construct reliability: ρc was 0.970 including the value of average variance extracted: ρv was 0.767 and the value of factor loading was over 0.40 at statistical significance at 0.05 and thus the developed factors were consistent with the empirical data.

The Influence of ESG on Purchase Intentions and Willingness to Pay a Higher Price through Brand Image: A Study of Generation Y Consumers

2024-07-09T14:42:21+07:00

Presently, the ESG (Environmental, Social, Governance) concept is increasingly capturing attention in the business sector as it facilitates sustainable growth. Moreover, consumers increasingly expect businesses to operate with consideration for their ESG impacts. The research objectives are as follows: 1) To investigate Generation Y consumers' perceptions towards environmentally, socially, and ethically responsible business practices. 2) To examine the level of brand image perception, purchase intention, and willingness to pay premium prices. 3) To explore the influence of ESG (Environmental, Social, Governance) factors on purchase intention and willingness to pay premium prices, mediated by brand image.

The data analysis using Path Analysis statistics from a sample group of 437 individuals revealed that consumer perception towards ESG has a positive influence on brand image. Additionally, the influence of ESG on purchase intention and willingness to pay higher prices is mediated through brand image was statistically significant at 0.01 level.

The Influence Towards Technology Acceptance Affecting Purchase Intention through Advertising the Story Feature on the Instagram Application of Generation Z Consumers in Chonburi Province

2024-08-08T08:07:33+07:00

This research has the objective of studying factors of technology acceptance consisting of the factors of attitude toward behavior, perceived usefulness, perceived ease of use, and social factors that affect purchase intention through the advertising of the story feature on the Instagram application. Data were collected from an online questionnaire through a sample group of Generation Z consumers that spanned Aged between 18-26 years, residing in Chonburi province, numbering 450 people. Statistics used in the research analysis include percentages, means, standard deviations, multiple regression analysis statistics. The research results found that the factors of attitude towards behavior, perceived ease of use and social factors positively influencing on product purchase intention through the advertising of the story feature on the Instagram application at a statistical significance of 0.05 , while the benefit perception factor had no influence on purchase intention through the advertising of the story feature on the Instagram application, where all independent variables included the predicted variable were equal to 61.5 percent (Adj = 0.615).

Communication and Listening as the Methods of Collaborative Partnerships with, Child’s Parents, Early Childhood Teacher and Early Childhood Children

2024-10-10T09:57:33+07:00

This article aims to clarify the term of collaborative partnerships and exemplify and analyze effective approaches for collaborative partnerships. With regards to New Zealand’s early childhood curriculum, collaborative partnerships between early childhood (EC) sectors (including EC centres and teachers), EC children, child’s parents are significant to support child’s learning and development as well as support the child’s parents’ well-being. Hence, the curriculum encourages EC centres and teachers to create partnerships with the EC children, their parents. The collaborative partnerships allow the EC sectors to learn and understand the needs, interests and background of each child as well as their parents. This information assists the EC teachers to support the child’s learning. Although there are a number of ways that the EC sectors can create relationship and collaborate with the EC children and their parents. This article will exemplify two approaches which can result in effective collaboration comprising communication and listening. Although these methods are efficient, there are some barriers limiting child’s parents to communicate with the EC teachers.

Developing Reading Literacy of Grade 7 Students using KWL-Plus Learning Management Approach with Local Data from Pathum Thani Province

2024-09-19T16:03:23+07:00

This academic article consists of the following content 1. Reading Literacy refers to the ability to understand the essential content of reading materials, applying knowledge from various experiences to interpret what is read, as well as evaluating the value of reading materials and applying knowledge gained from reading to create one's own concepts. The synthesis consists of 3 components 1) Access and retrieve information 2) Integration and interpretation and 3) Reflection and evaluation 2. KWL-Plus Learning Management is an approach to teaching reading while promoting thinking during reading 3. Local information of Pathum Thani Province involves incorporating stories and information from the local lifestyle of people in Pathum Thani Province where students reside, which is relevant to their daily lives. The content follows the province's slogan: "Land of Lotus, City of Rice, Mon Heritage, City of Dharma, United Royal Residence, Beautiful Chao Phraya River, and Progressive Industry," which serves as study material for students. 4. The approach to developing reading literacy using KWL-Plus learning management combined with local information from Pathum Thani Province for Mathayom 1 (Grade 7) students is aimed at developing students' reading skills. It incorporates KWL-Plus learning management along with local information from Pathum Thani Province as teaching content to help students develop reading skills, starting from familiar local content and progressing to more challenging reading levels.