Abstracts | Economics and Management Engineering
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 4176

World Academy of Science, Engineering and Technology

[Economics and Management Engineering]

Online ISSN : 1307-6892

1506 The Image of Cultural Tourism in the Tourists’ Point of View

Authors: Wanida Suwunniponth

Abstract:

The purposes of this research were to investigate the perceived of a cultural image and loyalty of tourists toward the attraction at Banglumphu neighborhood in Bangkok and to study the relationship of the cultural image of Banglumphu community and loyalty to visit this area of the tourists. This study employed both quantitative approach and qualitative approach. In a quantitative research, a questionnaire was used to collect data from 300 systematic sampled tourists who visited Banglumphu area and the correlation analysis were used to analyze data. The results revealed that the overall tourists’ point of view toward Banglumphu cultural image was at a good level which lifestyle had the best image, followed by value and belief, physical dimension, community identity, tradition, and local wisdom. In addition, the overall aspect of tourists’ loyalty including satisfaction, word of mouths, and revisiting were at good levels which word of mouths received the highest value, followed by revisiting, and satisfaction, respectively. In addition, the relationship between cultural image in aspect on lifestyle, tradition, local wisdom, belief, community identity and loyalty to visit Banglumphu in each aspect on satisfaction, word of mouths, and revisiting were moderately correlated at the significant level of 0.05, except physical dimension was not correlated with each aspect of tourists’ loyalty.

Keywords: cultural tourism, image, loyalty, revisit

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1505 The Factors Affecting Customers’ Trust on Electronic Commerce Website of Retail Business in Bangkok

Authors: Supattra Kanchanopast

Abstract:

The purpose of this research was to identify factors that influenced the trust of e-commerce within retail businesses. In order to achieve the objectives of this research, the researcher collected data from random e-commerce users in Bangkok. The data was comprised of the results of 382 questionnaires. The data was analyzed by using descriptive statistics, which included frequency, percentages, and the standard deviation of pertinent factors. Multiple regression analysis was also used. The findings of this research revealed that the majority of the respondents were female, 25-40 years old, and graduated a bachelor degree. The respondents mostly worked in private sectors and had monthly income between 15,000-25,000 baht. The findings also indicate that information quality factors, website design factors, service quality factor, security factor and advertising factors as significant factors effecting customer trust of e-commerce in online retail. The hypotheses testing revealed that these factors in e-commerce had an effect on customer’s trust in the same direction with high level.

Keywords: e-commerce, online retail, Retail business, trust, website

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1504 Service Quality and Consumer Behavior on Metered Taxi Services

Authors: Nattapong Techarattanased

Abstract:

The purposes of this research are to make comparisons in respect of the behaviors on the use of the services of metered taxi classified by the demographic factor and to study the influence of the recognition on service quality having the effect on usage behaviors of metered taxi services of consumers in Bangkok Metropolitan Areas. The samples used in this research are 400 metered taxi service users in Bangkok Metropolitan Areas and use a questionnaire as the tool for collecting the data. Analysis statistics is mean and multiple regression analysis. Results of the research revealed that the consumers recognize the overall quality of services in each aspect include tangible aspects of the service, responses to customers, assurance on the confidence, understanding and knowing of customers which is rated at the moderate level except the aspect of the assurance on the confidence and trustworthiness which are rated at a high level. For the result of a hypothetical test, it is found that the quality in providing the services on the aspect of the assurance given to the customers has the effect on the usage behaviors of metered taxi services and the aspect of the frequency on the use of the services per month which in this connection. Such variable can forecast at one point nine percent (1.9%). In addition, quality in providing the services and the aspect of the responses to customers have the effect on the behaviors on the use of metered taxi services on the aspect of the expenses on the use of services per month which in this connection, such variable can forecast at two point one percent (2.1%).

Keywords: consumer behavior, metered taxi service, satisfaction, service quality

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1503 The Study of Suan Sunandha Rajabhat University’s Image among People in Bangkok

Authors: Sawitree Suvanno

Abstract:

The objective of this study is to investigate the Suan Sunandha Rajabhat University (SSRU) image among people in Bangkok. This study was conducted in the quantitative research and the questionnaires were used to collect data from 360 people of a sample group. Descriptive and inferential statistics were used in data analysis. The result showed that the SSRU’s image among people in Bangkok is in the “rather true” level of questionnaire scale in all aspects measured. The aspect that gains the utmost average is that the university is considered as royal-oriented and conservative; 2) the instructional supplies, buildings and venue promoting Thai art and tradition; 3) the moral and honest university administration; 4) the curriculum and the skillful students as well as graduates. Additional, people in Bangkok with different profession have the different view to the SSRU’s image at the significant level 0.05; there is no significant difference in gender, age and income.

Keywords: Bangkok, demographics, image, Suan Sunandha Rajabhpat University

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1502 The Study of Public Consciousness of Undergraduate Students, Suan Sunandha Rajabhat University

Authors: Nantida Otakum

Abstract:

The purpose of the study is to study the level of public consciousness of Suan Sunandha Rajabhat University undergraduate students. This study also compares differences in the level of public consciousness among undergraduate students who are different in sex and year of study. The research methodology employed a questionnaire as a quantitative method. The respondents were undergraduate students at Suan Sunandha Rajabhat University. Totally, 400 usable questionnaires were received. Descriptive and inferential statistics were used in data analysis. The results showed that the level of public consciousness of undergraduate students was at a good level in all aspects. The aspect of social participation was at the highest level, while the aspect of shared vision was at the lowest level. The results also indicated that undergraduate students with differences in sex and year of study were not significantly different in public consciousness level.

Keywords: participation, public consciousness, Suan Sunandha Rajabhat University, undergraduate students

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1501 The Influence of Advertising Captions on the Internet through the Consumer Purchasing Decision

Authors: Suwimol Apapol, Punrapha Praditpong

Abstract:

The objectives of the study were to find out the frequencies of figures of speech in fragrance advertising captions as well as the types of figures of speech most commonly applied in captions. The relation between figures of speech and fragrance was also examined in order to analyze how figures of speech were used to represent fragrance. Thirty-five fragrance advertisements were randomly selected from the Internet. Content analysis was applied in order to consider the relation between figures of speech and fragrance. The results showed that figures of speech were found in almost every fragrance advertisement except one advertisement of several Goods service. Thirty-four fragrance advertising captions used at least one kind of figure of speech. Metaphor was most frequently found and also most frequently applied in fragrance advertising captions, followed by alliteration, rhyme, simile and personification, and hyperbole respectively which is in harmony with the research hypotheses as well.

Keywords: advertising captions, captions on internet, consumer purchasing decision, e-commerce

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1500 Effects of Financial and Non-Financial Accounting Information Reports on Corporate Credibility and Image of the Listed-Firms in Thailand

Authors: Anocha Rojanapanich

Abstract:

This research investigates the effect of financial accounting information and non-financial accounting reports on corporate credibility via strength of board of directors and market environment volatility as moderating effect. Data in this research is collected by questionnaire form non-financial companies listed on the Stock Exchange of Thailand. Multiple regression statistic technique is used for analyzing the data. Results find that firms with greater financial accounting information reports and non-financial accounting information reports will gain greater corporate credibility. Therefore, the corporate reporting has the value for the firms. Moreover, the strength of board of directors will positively moderate the financial and non-financial accounting information reports and corporate credibility relationship. And market environment volatility will negatively moderate the financial and nonfinancial accounting information reports and corporate credibility relationship and the contribution of accounting information reports on corporate credibility is generated to the corporate image. That is the corporate image has affected by corporate credibility.

Keywords: corporate credibility, financial and non-financial reports, firms performance, corporate image

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1499 Visitor Expectation on a Tour Guide Business as Part of Promoting the Sustainability Tourism in Thailand

Authors: Kawinphat Lertpontmanee

Abstract:

The tourism industry in Thailand is regarded as an energizer of the domestic economy for several years. With this reason, researchers aim to study Visitor Expectation on a Tour Guide Business as part of promoting the Sustainability Tourism in Thailand. The study collected data via questionnaires from the population of 400 samples who have experienced the tour guide and traveling business. The research was studied by divided samples into two main groups, male samples and female sample. There are differences on their average salary per month and expectation on the tour company as part of promoting the Sustainability Tourism of the country. The majority of samples expect that the tour guide company will present the awareness of operating their business without any impact to the environment, offering an appropriated quality trips and offering a valuable price. The tour guide companies were expected to be expanded and operated in regional level in order to strengthen the community economy.

Keywords: expectation, tour guide business, sustainability tourism, sightseeing business

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1498 Create and Design Visual Presentation to Promote Thai Cuisine

Authors: Supaporn Wimonchailerk

Abstract:

This research aims to study how to design and create the media to promote Thai cuisine. The study used qualitative research methods by using in-depth interview 3 key informants who have experienced in the production of food or cooking shows in television programs with an aspect of acknowledging Thai foods. The results showed that visual presentation is divided into four categories. First, the light meals should be presented in details via the close-up camera with lighting to make the food look more delicious. Then the curry presentation should be arranged a clear and crisp light focus on a colorful curry paste. Besides the vision of hot steam floating from the plate and a view of curry spread on steamed rice can call great attentions. Third, delivering good appearances of the fried or spicy foods, the images must allow the audiences to see the shine of the coat covering the texture of the food and the colorful of the ingredients. Fourth, the presentation of sweets is recommended to focus on details of food design, composition, and layout.

Keywords: media production, television, promote, Thai cuisine

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1497 Customer Relationship Management on Social Media Affecting Brand Loyalty of Siam Commercial Bank in Bangkok

Authors: Charawee Butbumrung

Abstract:

The purpose of this research was to study customer relationship management on social media affecting brand loyalty of Siam Commercial Bank in Bangkok. The statistics used in data analysis were frequency, mean, standard deviation, and Pearson’s correlation coefficient based on social science statistic program. The result of the study found that the majority of the respondents were female, 37–47 years old of age, bachelor degree of education and monthly income between 10,001 and 15,000 Baht. In addition, customer relationship management in the overall and by each aspect of formulating, maintaining, and extending the customer relationship had a high score. Furthermore, the result of hypothesis testing showed that the difference of the customer’s age, education, occupation, average monthly income had the difference in brand loyalty with the statistical significance level of 0.05 and customer relationship management had related with brand loyalty in the same direction with the low level of statistical significance 0.05.

Keywords: brand loyalty, customer relationship management, Siam Commercial bank, social media

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1496 The Relationship between Competency-Based Learning and Learning Efficiency of Media Communication Students at Suan Sunandha Rajabhat University

Authors: Somtop Keawchuer

Abstract:

This research aims to study (1) the relationship between competency-based learning and learning efficiency of new media communication students at Suan Sunandha University (2) the demographic factor effect on learning efficiency of students at Suan Sunandha University. This research method will use quantitative research; data was collected by questionnaires distributed to students from new media communication in management science faculty of Suan Sunandha Rajabhat University for 1340 sample by purposive sampling method. Data was analyzed by descriptive statistic including percentage, mean, standard deviation and inferential statistic including T-test, ANOVA and Pearson correlation for hypothesis testing. The results showed that the competency-based learning in term of ability to communicate, ability to think and solve the problem, life skills and ability to use technology has a significant relationship with learning efficiency in term of the cognitive domain, psychomotor domain and affective domain at the 0.05 level and which is in harmony with the research hypotheses.

Keywords: competency-based learning, learning efficiency, new media communication students, Suan Sunandha Rajabhat University

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1495 Public Relations for the Faculty of Management Science in Suan Sunandha Rajabhat University

Authors: Narong Anurak

Abstract:

The objectives of this research were to investigate the knowledge and understanding of public relations principles for public relations officials of the office of the faculty of management science in Ratjabhat Suan Sunandha University and to determine the approach of public relations for the Office of Faculty of Management Science.  The questionnaire was utilized as a tool to collect data. Statistics utilized included frequency, percentage, mean, standard deviation, and regression analysis. The results of the research showed that the public relations officials misunderstood on public relations principles. The lack of the perception in media of the target groups both in-house and outside caused the misunderstanding on the roles, mission, and responsibilities. It would be beneficial to public relations division and other divisions of the office of the faculty of management science to be trained and obtained more knowledge and skills on the public relations to support the public relations work for the organization.

Keywords: faculty of management science, preparation in media, public relations, Suan Sunandha Rajabhat University

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1494 The Relationships between Human Resource Management and Entrepreneurship: Case Study SME in Thailand

Authors: Bella Llego

Abstract:

This study aims to investigate the relationships between human resource management and entrepreneurship in the view of owner-managers and employees, and among employees with in the SME in Thailand. The research method used a qualitative method to confirm the phenomenology interest with top management position which women are regarding their career path by using purposive sampling method. The results showed that human resources management has positive relate with the corporate entrepreneurship are including the recruitment process, training worker, professional career development and reward system impact to entrepreneur’s knowledge and innovation of corporate entrepreneurship in respectively to bring a very reliable way. Then, the key informant suggested that women’s career experiences predisposed them to find an alternative route for entrepreneurship, despite having achieved top management. The understanding factors that successfully contribute to the development of women entrepreneurs from career development perspective are critical endeavours for any type of organization as well.

Keywords: entrepreneurship, firm performance, human resource management, work efficiency

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1493 Factors Relating to Travel Behavior at the Floating Market of Thai Tourists

Authors: Siri-orn Champatong

Abstract:

The purpose of this research was to study factors that were related with travel behaviors of Thai tourists at the Ayothaya Floating Market, Phra Nakhon Sri Ayutthaya. The quantitative research was conducted with 400 samples of Thai tourists traveling to the Ayothaya Floating Market. The Questionnaire was a tool used to collect data, and the statistics used for data analysis were mean and Pearson product moment correlation coefficient. The results found that Thai tourists focused on attraction, easy access and facilities of the tourist spot at a high level. In addition, they gave priority to the marketing mix in the dimension of products, price, and distribution channels at a high level as well. For marketing promotion, it was at the moderate level. The results of hypothesis testing revealed that factors related to the attractions of the tourist destination, easy access to the tourist destination, the facilities of the tourist spot, and product and price of the marketing mix were associated with travel behaviors in the aspect of the number of visits used and the budget on tourism.

Keywords: floating market, marketing mix, tourism attractions, travelling behavior

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1492 Consumer Behavior and Marketing Mixed Factor Effect on Consumer Decision Making for Independent Movies Presented in Lido Cinema

Authors: Pongsawee Supanonth

Abstract:

This study aims to investigate the consumer behavior and marketing mixed factor affect on consumer decision making for independent movies presented in Lido cinema. The research method will use quantitative research, data was collected by questionnaires distributed to the audience in the Lido cinema for 400 sample by accidental sampling technique. Data was analyzed by descriptive statistic including percentage, mean, standard deviation and inferential statistic including independent t-test for hypothesis testing. The results showed that marketing mixed factors affecting consumer decision-making for Independent movies presented in Lido cinema by gender as different as less than the 0.05 significance level, it was found that the kind of movie ,quality of theater ,price of ticket, facility of watching movies, staff services and promotion of Lido cinema respectively had a vital influence on their attention and response which makes the advertisement more attractive is in harmony with the research hypotheses also.

Keywords: consumer behavior, marketing mixed factor, resonance, consumer decision making, Lido cinema

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1491 A Comparison of Brands Equity between Samsung and Apple in the View of Students of Management Science Faculty, Suan Sunandha Rajabhat University

Authors: Somsak Klaysung

Abstract:

This study aims to investigate the comparison of brands equity between Samsung and Apple from students of Suan Sunandha Rajabhat University. The research method will using quantitative research, data was collected by questionnaires distributed to communication of arts students in the faculty of management science of Suan Sunandha Rajabhat University for 100 samples by purposive sampling method. Data was analyzed by descriptive statistic including percentage, mean, standard deviation and inferential statistic is t-test for hypothesis testing. The results showed that brands equity between Apple and Samsung brand have the ability to recognize brand from the customer by perceived value of the uniqueness of brand and recall when in a situation that must be purchased (Salience), which is the lowest level in branding and consumers can recognize the capacity of the product (Judgment) and opinions about the quality and reliability when it comes to mobile phones Apple and Samsung brand are not different.

Keywords: Apple and Samsung brand, brand equity, judgment, performance, resonance, salience

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1490 The Corporate Vision Effect on Rajabhat University Brand Building in Thailand

Authors: Pisit Potjanajaruwit

Abstract:

This study aims to (1) investigate the corporate vision factor influencing Rajabhat University brand building in Thailand and (2) explore influences of brand building upon Rajabhat University stakeholders’ loyalty, and the research method will use mixed methods to conduct qualitative research with the quantitative research. The qualitative will approach by Indebt-interview the executive of Rathanagosin Rajabhat University group for 6 key informants and the quantitative data was collected by questionnaires distributed to stakeholder including instructors, staff, students and parents of the Rathanagosin Rajabhat University group for 400 sampling were selected by multi-stage sampling method. Data was analyzed by Structural Equation Modeling: SEM and also provide the focus group interview for confirming the model. Findings corporate vision had a direct and positive influence on Rajabhat University brand building were showed direct and positive influence on stakeholder’s loyalty and stakeholder’s loyalty was indirectly influenced by corporate vision through Rajabhat University brand building.

Keywords: brand building, corporate vision, Rajabhat University, stakeholder‘s loyalty

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1489 Marketing Mixed Factors Affecting on Commercial Transactions Expectations through Social Networks

Authors: Ladaporn Pithuk

Abstract:

This study aims to investigate the marketing mixed factors that affecting on expectations about commercial transactions through social networks. The research method will using quantitative research, data was collected by questionnaires to person have experience access to trading over the internet for 400 sample by purposive sampling method. Data was analyzed by descriptive statistic including percentage, mean, standard deviation and using quality function deployment for hypothesis testing. Finding the most significant interrelationship between marketing mixed factors and commercial transactions expectations through social networks are product and place the relationship of five ties product and place (location) is involved in almost all will make the site a model that meets the needs of the user visit. In terms of price, the promotion, privacy, personalization and providing a process technical. This will make operations more efficient, reduce confusion, duplication, delays in data transmission, including the creation of different elements in products and services.

Keywords: commercial transactions expectations, marketing mixed factors, social networks, consumer behavior

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1488 The Relationship of the Marketing Mix, Brand Image and Consumer Behavior of the Low-Cost Airline Service

Authors: Bundit Pungnirund

Abstract:

This research aimed to investigate the relationship between attitude towards marketing mix, brand image and consumer behavior of the passengers of low-cost airlines service. This study employed by quantitative research and the questionnaire was used to collect the data from 400 sampled of the passengers who have ever used the low-cost airline services based in Bangkok, Thailand. The descriptive statistics and Pearson’s correlation analysis were used to analyze data. The research results revealed that the attitude of the marketing mix of the low-cost airline services including product, price, place, promotion and process had related to the consumer behavior on the aspects of duration of service and frequency of service. While, the brand image of the low cost airline including the characteristics of organization, service quality and company identity had related to the consumer behavior on duration of service, frequency of service and cost of service at the significant statistically acceptable levels.

Keywords: brand image, consumer behavior, low-cost airline, marketing mix

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1487 Content Analysis and Attitude of Thai Students towards Thai Series “Hormones: Season 2”

Authors: Siriporn Meenanan

Abstract:

The objective of this study is to investigate the attitude of Thai students towards the Thai series "Hormones the Series Season 2". This study was conducted in the quantitative research, and the questionnaires were used to collect data from 400 people of the sample group. Descriptive statistics were used in data analysis. The findings reveal that most participants have positive comments regarding the series. They strongly agreed that the series reflects on the way of life and problems of teenagers in Thailand. Hence, the participants believe that if adults have a chance to watch the series, they will have the better understanding of the teenagers. In addition, the participants also agreed that the contents of the play are appropriate and satisfiable as the contents of “Hormones the Series Season 2” will raise awareness among the teens and use it as a guide to prevent problems that might happen during their teenage life.

Keywords: content analysis, attitude, Thai series, hormones the Series

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1486 Accounting Knowledge Management and Value Creation of SME in Chatuchak Market: Case Study Ceramics Product

Authors: Runglaksamee Rodkam

Abstract:

The purpose of this research was to study the influence of accountants’ potential performance on their working process, a case study of Government Savings Banks in the northeast of Thailand. The independent variables included accounting knowledge, accounting skill, accounting value, accounting ethics, and accounting attitude, while the dependent variable included the success of the working process. A total of 155 accountants working for Government Savings Banks were selected by random sampling. A questionnaire was used as a tool for collecting data. Descriptive statistics in this research included percentage, mean, and multiple regression analyses. The findings revealed that the majority of accountants were female with an age between 35-40 years old. Most of the respondents had an undergraduate degree with ten years of experience. Moreover, the factors of accounting knowledge, accounting skill, accounting a value and accounting ethics and accounting attitude were rated at a high level. The findings from regression analysis of observation data revealed a causal relationship in that the observation data could explain at least 51 percent of the success in the accountants’ working process.

Keywords: influence, potential performance, success, working process

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1485 Online Learning Management System for Teaching

Authors: Somchai Buaroong

Abstract:

This research aims to investigating strong points and challenges in application of an online learning management system to an English course. Data were collected from observation, learners’ oral and written reports, and the teacher’s journals. A questionnaire was utilized as a tool to collect data. Statistics utilized in this research included frequency, percentage, mean, standard deviation, and multiple regression analysis. The findings show that the system was an additional channel to enhance English language learning through written class assignments that were digitally accessible by any group members, and through communication between the teacher and learners and among learners themselves. Thus, the learning management system could be a promising tool for foreign language teachers. Also revealed in the study were difficulties in its use. The article ends with discussions of findings of the system for foreign language classes in association to pedagogy are also included and in the level of signification.

Keywords: english course, foreign language system, online learning management system, teacher’s journals

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1484 The Operation Strategy and Public Relations Trend for Public Relations Strategies Development in Thailand

Authors: Kanyapat U. Tapao

Abstract:

The purpose of this study is to analyze the operation strategy strategies and public relations trend for public relations strategies development in public television station in Thailand. This study is a qualitative approach by indent interview from the 6 key informants that are managers of Voice TV and Thairath TV Channel. The results showed that both TV stations have to do research before making a release on the operation strategy policy such as a slogan, segmentation, integrated marketing communication and PR activity and also in term of Public Relations trend are including online media, online content and online training before opening the station and start promoting. By the way, we found the PR strategy for both TV station should be including application on mobile, online content, CRM activity, online banner, special event, and brand ambassador in order to bring a very reliable way.

Keywords: online banner, operation strategy, public relations trend, public relations strategies development

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1483 The Behavior and Satisfaction of Tourists Affecting the Sustainable Tourism at the Amphawa Floating Market in Samut Songkhram Province

Authors: Chanpen Meenakorn

Abstract:

This research aims to study; (1) behavior of the tourists affecting the satisfaction level of tourism at the Amphawa floating market in Samut Songkhram province, (2) to study the satisfaction level of tourism at the Amphawa floating market. The research method will use quantitative research; data was collected by questionnaires distributed to the tourist who visits the Amphawa floating market for 480 samples. Data was analyzed by SPSS software to process descriptive statistic including frequency, percentage, mean, standard deviation and inferential statistic is t-test, F-test, and chi-square. The results showed that the behavior of tourists had known tourist attractions in the province comes from the mouth of relatives and friends suggested that he come here before and the reasons to visit is to want to pay homage to the various temples for the frequency to visit travel an average of 2-4 times and  the satisfaction of the tourists in the province found that the satisfaction level of tourists in the province at the significant level of the place, convenient  and services have a high level of satisfaction.

Keywords: amphawa floating market behavior of the tourists, satisfaction level, sustainable tourism, Samut Songkhram province

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1482 The Quality of Working Life and the Organizational Commitment of Municipal Employee in Samut Sakhon Province

Authors: Mananya Meenakorn

Abstract:

This research aims to investigate: (1) Relationship between the quality of working life and organizational commitment of municipal employee in Samut Sakhon Province. (2) To compare the quality of working life and the organizational commitment of municipal employee in Samut Sakhon Province by the gender, age, education, official experience, position, division, and income. This study is a quantitative research; data was collected by questionnaires distributed to the municipal employee in Samut Sakhon province for 241 sample by stratified random sampling. Data was analyzed by descriptive statistic including percentage, mean, standard deviation and inferential statistic including t-test, F-test and Pearson correlation for hypothesis testing. Finding showed that the quality of working life and the organizational commitment of municipal Employee in Samut Sakhon province in terms of compensation and fair has a positive correlation (r = 0.673) and the comparison of the quality of working life and organizational commitment of municipal employees in Samut Sakhon province by gender. We found that the overall difference was statistically significant at the 0.05 level and we also found stability and progress in career path and the characteristics are beneficial to society has a difference was statistically significant at the 0.01 level, and the participation and social acceptance has a difference was statistically significant at the 0.05 level.

Keywords: quality of working life, organizational commitment, municipal employee, Samut Sakhon province

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1481 The Audit Quality Effects on Reputation of the Certified Public Accountants in Thailand

Authors: Prateep Wajeetongratana

Abstract:

This research aims to study the audit quality that affected to the reputation of the certified public accountants in Thailand. The researcher defined the population for this research as a group of the certified public accountants in Thailand who are the member of the federation of accounting professions under the royal patronage of his majesty the king also disclose their information .The total sampling size is 325. The results showed the audit quality factor has influence to the reputation of the certified public accountants in Thailand by accuracy auditing, objectiveness auditing and clearness auditing .These factors show by y1 = 1.381 + .372x1.1 + .309x1.2 + .305x1.3 can be describe as professional standard strictly factor (Y.1.1) and the new clients raised from word of mount of old clients regularly factor (Y.1.2) by regression coefficient (R2) as.242, this shows that such variables could predict the audit quality variable as 24.2 percent.

Keywords: audit quality, certified public accountants in Thailand, reputation

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1480 Performance of Environmental Efficiency of Energy Iran and Other Middle East Countries

Authors: Bahram Fathi, Mahdi Khodaparast Mashhadi, Masuod Homayounifar

Abstract:

According to 1404 forecasting documentation, among the most fundamental ways of Iran’s success in competition with other regional countries are innovations, efficiency enhancements and domestic productivity. Therefore, in this study, the energy consumption efficiency of Iran and the neighbor countries has been measured in the period between 2007-2012 considering the simultaneous economic activities, CO2 emission, and consumption of energy through data envelopment analysis of undesirable output. The results of the study indicated that the energy efficiency changes in both Iran and the average neighbor countries has been on a descending trend and Iran’s energy efficiency status is not desirable compared to the other countries in the region.

Keywords: energy efficiency, environmental, undesirable output, data envelopment analysis

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1479 Material Saving Strategies, Technologies and Effects on Return on Sales

Authors: Jasna Prester, Najla Podrug, Davor Filipović

Abstract:

Manufacturing companies invest a significant amount of sales into material resources for production. In our sample, 58% of sales is used for manufacturing inputs, while only 24% of sales is used for salaries. This means that if a company is looking to reduce costs, the greater potential is in reduction of material costs than downsizing. This research shows that manufacturing companies in Croatia did realize material savings in last three years. It is also shown by which technologies they achieved materials cost savings. Through literature research, we found research gap as to which technologies reduce material consumption. As methodology of research four regression analyses are used to prove our findings.

Keywords: Croatia, materials savings strategies, technologies, return on sales

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1478 Investigating Gender Differences in M-Learning Gameplay Adoption

Authors: Chih-Ping Chen

Abstract:

Despite the increasing popularity of and interest in mobile games, there has been little research that evaluates gender differences in users’ actual preferences for mobile game content, and the factors that influence entertainment and mobile-learning habits. To fill this void, this study examines different gender users’ experience of mobile English learning game adoption in order to identify the areas of development in Taiwan, using Uses and Gratification Theory, Expectation Confirmation Theory and experiential value. The integration of these theories forms the basis of an extended research concept. Users’ responses to questions about cognitive perceptions, confirmation, gratifications and continuous use were collected and analyzed with various factors derived from the theories.

Keywords: expectation confirmation theory, experiential value, gender difference, mobile game, uses and gratification

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1477 Lee-Carter Mortality Forecasting Method with Dynamic Normal Inverse Gaussian Mortality Index

Authors: Funda Kul, İsmail Gür

Abstract:

Pension scheme providers have to price mortality risk by accurate mortality forecasting method. There are many mortality-forecasting methods constructed and used in literature. The Lee-Carter model is the first model to consider stochastic improvement trends in life expectancy. It is still precisely used. Mortality forecasting is done by mortality index in the Lee-Carter model. It is assumed that mortality index fits ARIMA time series model. In this paper, we propose and use dynamic normal inverse gaussian distribution to modeling mortality indes in the Lee-Carter model. Using population mortality data for Italy, France, and Turkey, the model is forecasting capability is investigated, and a comparative analysis with other models is ensured by some well-known benchmarking criterions.

Keywords: mortality, forecasting, lee-carter model, normal inverse gaussian distribution

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