Search results for: certified public accountants in Thailand

Authors: Areerut Jaipadub

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The purpose of this research is to analyze the pattern of television commercials and how they encourage non-governmental organizations to build their image in Thailand. It realizes how public relations can impact an organization's image. It is a truth that bad public relations management can cause hurt a reputation. On the other hand, a very small amount of work in public relations helps your organization to be recognized broadly and eventually accepted even wider. The main idea in this paper is to study and analyze patterns of television commercials that could impact non-governmental organization's images in a greater way. This research uses questionnaires and content analysis to summarize results. The findings show the aspects of how patterns of television commercials that are suited to non-governmental organization work in Thailand. It will be useful for any non-governmental organization that wishes to build their image through television commercials and also for further work based on this research.

Keywords: television commercial (TVC), organization image, non-governmental organization (NGO), public relation

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Authors: Piotr Prewysz-Kwinto, Grazyna Voss

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In June 2013, the European Parliament and the Council adopted a directive on financial reporting (Directive 2013/34/EU). The main objective was to simplify the principles of the preparation of financial statements, including the principles of the presentation and disclosures of financial information by adapting reporting burdens to the type and size of an undertaking. Therefore, the Directive introduced a classification of all undertakings into five groups, i.e. micro, small, medium-sized, large and public-interest entities, and defined in detail the classification criteria. The principles of the preparation of financial statements and the presentation of financial information as well as applicable simplifications were defined for each group. The EU Member States had to implement the provisions of Directive 34 relating to accounting and financial reporting into domestic norms until January 1, 2016. In Poland, the provisions of Directive 34 were implemented into domestic accounting norms specified in the Polish Accounting Act on a gradual basis. On July 11, 2014, the Polish Parliament adopted an amendment to the Act, introducing the Directive's solutions for micro-undertakings and on July 23, 2015, for the remaining undertakings. The aim of this paper is to present Polish solutions relating to financial reporting after the implementation of Directive 34 and the results of the survey conducted among accountants regarding the evaluation of the implemented simplifications for micro and small undertakings.

Keywords: accounting standards, financial reporting, financial statement, simplification

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Authors: Marko Čular

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The aim of this paper is to raise general awareness of transparency importance for audit firms and for audit services’ users. This paper analyses transparency of audit firms that audited financial statements of listed companies, for year 2011 and 2012. We use this two years because in the meantime Code of Ethics for Professional Accountants has been adopted. This paper investigates whether transparency reports of audit firms are in accordance with the Croatian Audit Act and whether there is a difference on transparency in observed years. For this paper, quality index of transparency report and financial indicators of audit firms are used to get conclusion about condition of audit firms transparency reporting. Results of our study indicate that audit firms are not fully transparent, looking for both years. Transparency of audit firms in 2012 has improved significantly, compared with transparency in 2011.

Keywords: transparency report, index quality of transparency report, Croatian audit act, code of ethics for professional accountants

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Authors: Kittivate Boonyopakorn

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The purposes of this study were to find the English competence of the public health volunteers and to develop the use of their English. The samples for the study were 41 public health village volunteers at Ban Prasukchai, in Thailand. The findings showed that the sum of all scores for the pre-test was 452, while the score for the post-test was 1,080. Therefore, the results of the experiment confirm that the post-test scores (1,080) significantly are higher than the pre-test (452). The mean score (N=41) for the pre-test was 11.02 while the mean score (N=41) for the post-test was 18.10. The standard deviation for the pre-test was 2.734; however, for the post-test it was 1.934. In addition to the experts-evaluated research tools, the results of the evaluation for the structured interviews (IOC) were 1 in value. The evaluation of congruence for the content with learning objectives (IOC) were 0.66 to 1.00 in value. The evaluation of congruence for the pre and post-test with learning objectives (IOC) are 1 in value.

Keywords: finding the English competency, developing public health, village volunteers

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Authors: Kalat P. Duniya

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A number of technologies expected to increase maize productivity have been introduced by several research programs at national and international level. To this end, the study sought to identify the factors influencing adoption intensity of certified maize varieties. The data used were obtained from a sample household survey of 406 maize farmers, conducted in the northern guinea savannah of Nigeria through multistage stratified sampling, structured questionnaire. A triple hurdle model was adopted to estimate the determinants of adoption intensity; considering awareness, adoption, and intensity as three separate stages. The result showed that the drivers of farmers’ awareness, adoption, and intensity of usage may not necessarily be the same, and where they are, not of the same magnitude and direction. However, factors which were found to be statistically significant were age, education, membership of association and frequency of extension advice. In addition, awareness and adoption of the technologies were likely to be increased with male respondents. Farmers that were members of either community organizations or cooperative organizations had a higher tendency of being aware and adopting certified maize seed varieties. It was also discovered that though some of the farmers were fully aware of the existence of some certified maize varieties, majority lacked detailed knowledge and technical know-how. There is a need for creation of awareness through an excellent trained extension and restructuring of the educational sector to improve on the adoption process as well as improve maize productivity in the country.

Keywords: adoption, awareness, maize farmers, Nigeria, regression

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Authors: Annelien A. Van Rooyen, Carol S. Binnekade, Deon Scott, Christina C. Shuttleworth

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Society expects professional accountants to uphold fundamental principles of professional competence, confidentiality, and ethical behavior. Their work needs to be trusted by the public, clients and other stakeholders. However, self-interest, intimidation and even ignorance could create conditions in which accounting practitioners and their staff may act contradictory to these principles. Similarly, plagiarism and cheating occur regularly at higher education institutions, where students claim ignorance of these actions and the accompanying consequences. Teaching students ethical skills in a distance-learning environment where interaction between students and instructors is limited is a challenge for academics. This also applies to instructors who teach accounting subjects to potential professional accountants. The researchers wanted to understand the concerns of accounting practitioners regarding recently qualified accounting students’ understanding of ethics and the resulting influence on their conduct. A mixed method approach was used to obtain feedback from numerous accounting practitioners in South Africa. The research questions focused mainly on ethical conduct in the workplace and the influence of social media on the behavior of graduates. The findings of the research suggested, inter alia, that accounting practitioners are of the opinion that the ethical conduct of graduates starts at home, but higher education institutions play a pivotal role in providing students with an understanding of ethics in the workplace, including the role of social media. The paper concludes with recommendations on how academics in higher education institutions need to address these challenges.

Keywords: accounting profession, distance learning, ethics, workplace

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Authors: T. Niracharapa

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The research studied and examined the competitiveness of the animation industry in Thailand. Data were collected based on articles, related reports and websites, news, research, and interviews of key persons from both public and private sectors. The diamond model was used to analyze the study. The major factor driving the Thai animation industry forward includes a quality workforce, their creativity and strong associations. However, discontinuity in government support, infrastructure, marketing, IP creation and financial constraints were factors keeping the Thai animation industry less competitive in the global market.

Keywords: animation, competitiveness, government, Thailand, market

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Authors: Warunpun Kongsom, Chaiwat Kongsom

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The objective of this study was to investigate the awareness, knowledge and consumer behavior towards organic products in Thailand. For this study, a purposive sampling technique was used to identify a sample group of 2,575 consumers over the age of 20 years who intended or made purchases from 1) green shops; 2) supermarkets with branches; and, 3) green markets. A questionnaire was used for data collection across the country. Descriptive statistics were used for data analysis. The results showed that more than 92% of consumers were aware of organic agriculture, but had less knowledge about it. More than 60% of consumers knew that organic agriculture production and processing did not allow the use of chemicals. And about 40% of consumers were confused between the food safety logo and the certified organic logo, and whether GMO was allowed in organic agriculture practice or not. In addition, most consumers perceived that organic agricultural products, good agricultural practice (GAP) products, agricultural chemicals free products, and hydroponic vegetable products had the same standard. In the view of organic consumers, the organic Thailand label was the most seen and reliable among various organic labels. Less than 3% of consumers thought that the International Federation of Organic Agriculture Movements (IFOAM) Global Organic Mark (GOM) was the most seen and reliable. For the behaviors of organic consumers, they purchased organic products mainly at the supermarket and green shop (55.4%), one to two times per month, and with a total expenditure of about 200 to 400 baht each time. The main reason for buying organic products was safety and free from agricultural chemicals. The considered factors in organic product selection were price (29.5%), convenience (22.4%), and a reliable certification system (21.3%). The demands for organic products were mainly rice, vegetables and fruits. Processed organic products were relatively small in quantity.

Keywords: consumer behavior, consumer knowledge, organic products, Thailand

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Authors: Ahlyum Mun, Ji-Young Moon, Moon-Seok Yoon, Dong-Jin Baek, Doo-Seok Seo, Oun-Kyong Moon

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There is a growing public concern over the standards of farm animal welfare, with higher standards of food safety. In addition, the recent low incidence of Avian Influenza in laying hens among certificated farms is receiving attention. In this study, we introduce animal welfare systems covering the rearing, transport and slaughter of farm animals in South Korea. The concepts of animal welfare farm certification are based on ensuring the five freedoms of animal. The animal welfare is also achieved by observing the condition of environment including shelter and resting area, feeding and water and the care for the animal health. The certification of farm animal welfare is handled by the Animal Protection & Welfare Division of Animal and Plant Quarantine Agency (APQA). Following the full amendment of Animal Protection Law in 2011, animal welfare farm certification program has been implemented since 2012. The certification system has expanded to cover laying hen, swine, broiler, beef cattle and dairy cow, goat and duck farms. Livestock farmers who want to be certified must apply for certification at the APQA. Upon receipt of the application, the APQA notifies the applicant of the detailed schedule of the on-site examination after reviewing the document and conducts the on-site inspection according to the evaluation criteria of the welfare standard. If the on-site audit results meet the certification criteria, APQA issues a certificate. The production process of certified farms is inspected at least once a year for follow-up management. As of 2017, a total of 145 farms have been certified (95 laying hen farms, 12 swine farms, 30 broiler farms and 8 dairy cow farms). In addition, animal welfare transportation vehicles and slaughterhouses have been designated since 2013 and currently 6 slaughterhouses have been certified. Animal Protection Law has been amended so that animal welfare certification marks can be affixed only to livestock products produced by animal welfare farms, transported through animal welfare vehicles and slaughtered at animal welfare slaughterhouses. The whole process including rearing–transportation- slaughtering completes the farm animal welfare system. APQA established its second 5-year animal welfare plan (2014-2019) that includes setting a minimum standard of animal welfare applicable to all livestock farms, transportation vehicles and slaughterhouses. In accordance with this plan, we will promote the farm animal welfare policy in order to truly advance the Korean livestock industry.

Keywords: animal welfare, farm animal, certification system, South Korea

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Authors: Nawaporn Thongnut

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The objective was to study the process and how to prepare the accounting of the Thai temples and to study the performance and quality in the accounting preparation of the temples in accordance with the regulation. The population was the accountants and individuals involved in the accounting preparation of 17 temples in the suburban Bangkok. The measurement used in this study was questionnaire. The statistics used in the analysis are the descriptive statistic. The data was presented in the form of percentage tables to describe the data on the demographic characteristics. The study found that temple wardens were responsible for the accounting and reporting of the temples. Abbots were to check the accuracy of the accounts in the monasteries. Mostly, there was no account auditing of the monasteries from the outside. The practice when receiving income for most of the monasteries had been keeping financial document in an orderly manner.

Keywords: corporate social responsibility, creating shared value, management accountant’s roles, stock exchange of Thailand

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Authors: W. Kongnoo, J. Loysongkroa, S. Chotivichien, N. Viriyautsahakul, N. Saiwongse

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Obesity, stunting and wasting problems among Thai school-aged children are increasing due to inappropriate food consumption behavior and poor environments for desirable nutritional behavior. Because of a low school lunch budget of only 0.40 USD per person per day, food quality is not up to nutritional standards. Therefore, the Health Department with the Education Ministry and the Thai Health Promotion Foundation have developed a quality school lunch project during 2009–2013. The program objectives were development and management of public policy to increase school lunch budget. The methods used a healthy public policy motivation process and movement in 241 local administrative organizations and 538 schools. The problem and solution research was organized to study school food and nutrition management, create a best practice policy mobilization model and hold a public hearing to motivate an increase of school meal funding. The results showed that local public policy has been motivated during 2009-2011 to increase school meal budget using local budgets. School children with best food consumption behavior and exercise increased from 13.2% in 2009 to 51.6% in 2013 and stunting decreased from 6.0% in 2009 to 4.7% in 2013. As the result of national policy motivation (2012-2013), the cabinet meeting on October 22, 2013 has approved an increase of school lunch budget from 0.40 USD to 0.62 USD per person per day. Thus, 5,800,469 school children nationwide have benefited from the budget increase.

Keywords: public policy, quality school lunch, Thailand, obesity

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Authors: Manas Kotepui, Chatree Ratcha, Kwuntida Uthaisar

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Malaria infection is still to be considered a major public health problem in Thailand. This study, a retrospective data of patients in Surat Thani Province, Southern Thailand during 2012-2015 was retrieved and analyzed. These data include demographic data, clinical characteristics and laboratory diagnosis. Statistical analyses were performed to demonstrate the frequency, proportion, data tendency, and group comparisons. Total of 395 malaria patients were found. Most of patients were male (253 cases, 64.1%). Most of patients (262 cases, 66.3%) were admitted at 6 am-11.59 am of the day. Three hundred and fifty-five patients (97.5%) were positive with P. falciparum. Hemoglobin, hematocrit, and MCHC between P. falciparum and P. vivax were significant different (P value<0.05).During 2012-2015, prevalence of malaria was highest in 2013. Neutrophils, lymphocytes, and monocytes were significantly changed among patients with fever ≤ 3 days compared with patients with fever >3 days. This information will guide to understanding pathogenesis and characteristic of malaria infection in Sothern Thailand.

Keywords: prevalence, malaria, Surat Thani, Thailand

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Authors: Natsuda Rattamanee

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Like other countries, Thailand continually experiences strong protests against dam and reservoir proposals, especially large-scale projects. The protestors are constantly worried about the potential significant adverse impacts of the projects on the environment and society. Although project proponents are required by laws to assess the environmental and social impacts of the dam proposals by making environmental impact assessment (EIA) reports and finding mitigation measures before implementing the plans, the outcomes of the assessments often do not lessen the affected people and public’s concerns about the potential negative effects of the projects. One of the main reasons is that Thailand does not have a proper and efficient law to regulate project proponents when determining the scope of environmental impact assessments. Scoping is the crucial second stage of the preparation of an EIA report. The appropriate scope of assessments will allow EIA studies to focus only on the significant effects of the proposed project on particular resources, areas, and communities. It will offer crucial and sufficient information to the decision-makers and the public. The decision to implement the dam and reservoir projects considered based on the assessments with a proper scoping will eventually be more widely accepted by the public and reduce community opposition. The research work seeks to identify flaws in the current requirements of scoping steps under Thai laws and regulations and proposes recommendations to improve the legal scheme. The paper explores the well-established United States laws and relevant rules regulating how lead agencies determine the scope of their environmental impact assessments and some guidelines concerning scoping published by dominant institutions. Policymakers and legislature will find the results of studies helpful in improving the scoping-step requirements of EIA for dam and reservoir projects and reducing the level of anti-dam protests in Thailand.

Keywords: dam and reservoir, EIA, environmental impact assessment, law, scoping, Thailand

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Authors: Oumayma Tajouri

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The relationship between total quality management (TQM) practices and innovation is conflictual. Some scholars suggest that TQM has an effect on incremental improvement and would not lead to innovation and creativity. The purpose of this paper is to analyse the association between TQM and different types of innovation. Our goal is to examine to what extent the implementation of TQM practices is indeed supporting innovation in the Tunisian ISO 9001 certified industries. Using a self-administered survey to sample ISO9001 certified industry companies, this study examines five hypotheses and tests the relation between TQM practices and innovation. The principal finding of this study is that TQM has significant and positive effects on innovation in the Tunisian context. The results support that TQM has an influence on incremental, radical, and administrative innovation.

Keywords: total quality management, incremental innovation product and/service, radical innovation product/service, incremental innovation process, radical innovation process, administrative innovation

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Authors: Danuvasin Charoen

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This study investigates the development of the digital economy policy in Thailand. The researcher describes the importance of digital technologies for competitiveness development of the country. In addition, the researcher analyzes the components and roadmap of the digital economy policy in Thailand. Main problems and challenges of the policy were identified. The data were gathered and analyzed from secondary sources. The finding can be used to guide the implementation of the digital economy in Thailand and other developing economies.

Keywords: digital economy, ICT in developing countries, Thailand, ICT development

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Authors: Saksit Saengboon

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The study of English in Thailand receives comparatively little attention in the world of Englishes scholarship despite a complex and dynamic linguistic landscape. Like many countries in the region, English is used in predictable contexts, such as schools and at work. However, English is being increasingly used as a contact language among Thais and non-Thais, requiring much needed empirical attention. This study aims to address this neglected issue by examining how Thais perceive and use English in contemporary Thai society. This study explored the ways in which English has been used in public signage, mass media, especially about Thai food, and perceptions of Thais (N = 80) regarding English. Findings indicate that English in Thailand is used in a complicated manner portraying both standard and non-standard English. Thais still hold a static or traditional view of English, making it impractical, if not impossible, to have Thai English as an established variety.

Keywords: Thai english, thainess in english, public signage, mass media, thai food, thai linguistic landscape

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Authors: Tianji Jiang

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Habermas' definition of public sphere is a classical and well-regarded theory of the formation of public opinions, laying the foundation for many researches on public opinions and public media. In recent decades, public media have been changing rapidly as social media are gaining increasing importance. However, the occurrence of group polarization on social media, which is a hot issue today, is challenging Habermas' theory of the public sphere. This article reviews the public sphere theory and studies group polarization and social media. It proposes ideas on how to understand group polarization within the public sphere and comes up with some suggestions and ideas to reduce polarization on social media.

Keywords: public sphere, social media, group polarization, echo chamber, public opinion

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Authors: C. Noknoi, W. Boripunt

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This research aims to compare the corrupt behavior of local government officials and the public’s opinion about the effects of this corruption, as classified by the personal factors of the public. It also analyzes the relationship between the corrupt behavior of local government officials and the public’s opinion toward the effects of this corruption. The sample used in this research comprised 322 voters from Songkhla province, with a questionnaire being used to collect the data. The statistics used in the data analysis were the percentage, mean, standard deviation, t-test, ANOVA, and Pearson correlation. The results showed that the corrupt behavior of local government officials was at a high overall level. The sample’s opinion toward the effects of corrupt local government officials was also at a high overall level. Hypothesis testing indicated that samples with different personal factors did not vary in how they regarded the corrupt behavior of local government officials, and the samples’ opinions toward the effects of corrupt local government officials also did not vary. The corrupt behavior of local government officials and the opinions toward the effect of corrupt local government officials are both at consistently high levels and follow the same trend.

Keywords: corrupt behavior, local government, official, Thailand

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Authors: Thachamon Sinsoongsud, Noppawan Piaseu

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This predictive study was aimed to 1) describe self efficacy for risk reduction and preventive behavior for osteoporosis, and 2) examine factors predicting preventive behavior for osteoporosis in nursing students. Through purposive sampling, the sample included 746 nursing students in a public university in Bangkok, Thailand. Data were collected by a self-reported questionnaire on self efficacy and preventive behavior for osteoporosis. Data were analyzed using descriptive statistics and multiple regression analysis with stepwise method. Results revealed that majority of the students were female (98.3%) with mean age of 19.86 + 1.26 years. The students had self efficacy and preventive behavior for osteoporosis at moderate level. Self efficacy and level of education could together predicted 35.2% variance of preventive behavior for osteoporosis (p< .001). Results suggest approaches for promoting preventive behavior for osteoporosis through enhancing self efficacy among nursing students in a public university in Bangkok, Thailand.

Keywords: osteoporosis, self-efficacy, preventive behavior, nursing students

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Authors: Akintayo Opawole, Godwin O. Jagboro

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Research efforts on infrastructure development in Nigeria had not provided adequate assessment of issues essential for policy response by the government to address infrastructure deficiency. One major gap existing in previous studies is the assessment of challenges facing the budgetary financing model. Based on a case study of Osun State in Southwestern Nigeria, factors affecting budgetary financing of public infrastructure were identified from literature and brainstorming. Respondents were: 6 architects, 4 quantity surveyors, 6 town planners, 5 estate surveyors, 4 builders, 21 engineers and 26 economists/accountants ranging from principal to director who have been involved in policy making process with respect to infrastructure development in the public service of Osun state. The identified variables were subjected to factor analysis. The Kaiser-Meyer-Olkin measure of sampling adequacy tests carried out (KMO, 0.785) showed that the data collected were adequate for the analysis and the Bartlett’s test of sphericity (0.000) showed the data upon which the analysis was carried out was reliable. Results showed that factors such as poor collaboration between the state and local government establishments, absence of credible database system and inadequate funding of maintenance were the most significant to infrastructure development in the State. Policy responses to address challenges of infrastructure development in the state were identified to focus on creation of legal framework for liberation policy, enforcement of ‘due process’ in the procurement and establishment of monitoring system for project delivery.

Keywords: development, infrastructure, financing, procurement

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Authors: Prateep Wajeetongratana

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The objectives of the research were to examine that how management accounting techniques were perceived and used by companies listed on the stock exchange and to investigate similarities or differences of management accounting practices between companies listed on the stock exchange and Thai SMEs. Descriptive and inferential statistics were employed. The finding found that almost all of the companies used traditional management accounting techniques more than advanced management accounting techniques. Four management accounting techniques having no significant association with business characteristic were standard costing, job order costing, process costing. The barriers that Thai SMEs encountered were a lack of proper accounting system and the insufficient knowledge in management accounting of the accountants. The comparison results revealed that both companies listed on the stock exchange and Thai SMEs used traditional management accounting techniques more than advanced techniques.

Keywords: companies listed on the stock exchange, financial budget, management accounting, operating budget

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Authors: Rungrot Trongsakul

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This paper was aimed to study the model of education cooperation during Thailand and neighbor countries, especially the countries which the territory-cohesion border with Thailand used “Soft Power” to enhance the good relationship. This research employed qualitative method, analyzed and synthesized the content of cooperation projects, policies, laws, relevant theories, relevant research papers and documents and used SWOT analysis. The research findings revealed that Thailand’s education cooperation projects with neighbor countries had two characteristics: 1) education cooperation projects/programs were a part in economic cooperation projects, and 2) there were directly education cooperation projects. The suggested education cooperation model was based on the concept of “Soft Power”, thus the determination of action plans or projects as key factors of public and private organizations should be based on sincere participation among people, communities and relevant organizations of the neighbor countries. Adoption of education-cultural exchange, learning and sharing process is a key to strengthen good relationship of the countries’ cooperation. The roles of education in this included sharing and acceptance of culture and local wisdom, human resource development, knowledge management, integration and networking building could enhance relationship between agents of related organizations of Thailand and neighbors countries.

Keywords: education, soft-power, relationship, cooperation, Thailand neighboring countries

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Authors: Hammad Riaz, Abubakr Saeed

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Environmental Management System (EMS), i.e., ISO 14001 helps to build corporate reputation, legitimacy and can also be considered as firms’ strategic response to institutional pressure to reduce the impact of business activity on natural environment. The financial outcomes of certifying with ISO 14001 are still unclear and equivocal. Drawing on institutional and market learning theories, the impact of ISO 14001 on firms’ market performance is examined for Chinese firms. By employing rigorous event study approach, this paper compared ISO 14001 certified firms with non-certified counterpart firms based on different matching criteria that include size, return on assets and industry. The results indicate that the ISO 14001 has been negatively signed by the investors both in the short and long-run. This paper suggested implications for policy makers, managers, and other nonprofit organizations.

Keywords: ISO 14001, legitimacy, institutional forces, event study approach, emerging markets

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Authors: A. Kulprasutidilok

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In order to address the social factors of elderly health care, researcher and community members have turned to more inclusive and participatory approaches to research and interventions. One such approach, community-based participatory research (CBPR) in public health, has received increased attention as the academic and public health communities struggle to address the persistent problems of disparities in the use of health care and health outcomes for several over the past decade. As Thailand becomes an ageing society, health services and proper care systems specifically for the elderly group need to be prepared and well established. The purpose of this assignment was to study the health problems and was to explore the process of community participation in elderly health care. Participants in this study were member of elderly group of Paisanee Ramintra 65 community in Bangkok, Thailand. The results indicated two important components of community participation process in elderly health care: 1) a process to develop community participation in elderly health care, and 2) outcomes resulting from such process. The development of community participation consisted of four processes. As for the outcomes of the community participation development process, they consisted of elderly in the community got jointly and formulated a group, which strengthened the project because of collaborative supervision among themselves. Moreover, inactive health care services have changed to being energetic and focus on health promotion rather than medical achievement and elderly association of community can perform health care activities for chronically illness through the achievement of this development; consequently, they increasingly gained access to physical, cognitive, and social activity.

Keywords: community-based participatory research, elderly, heath care, Thailand.

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Authors: Angsumalin Puntho

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Disruptive technology has had a great influence on our everyday lives and the existence of an organization. Geologists in the public sector need to keep up with digital technology and be able to work and collaborate in a more effective manner. The result from SWOT and 7S McKinsey analyses suggest that there are inadequate IT personnel, no individual digital literacy development plan, and a misunderstanding of management policies. The Office of Civil Service Commission develops digital literacy skills that civil servants and government officers should possess in order to work effectively; it consists of nine dimensions, including computer skills, internet skills, cyber security awareness, word processing, spreadsheets, presentation programs, online collaboration, graphics editors and cyber security practices; and six steps of digital literacy development including self-assessment, individual development plan, self-learning, certified test, learning reflection, and practices. Geologists can use digital literacy as a learning tool to develop themselves for better career opportunities.

Keywords: disruptive technology, digital technology, digital literacy, computer skills

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Authors: Malul Miki, Rafi Bar-El, Eithan Hourie

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In this article, we test the influence of an occupation as a calling on the value of job security and its connection with wage levels. Our sample consists of 495 workers in Israel from 10 occupations in the public sector, who are assumed to have a relatively high level of job security, and the private sector, who are assumed to have less job security or none at all. These 10 occupations are social workers, lecturers, lawyers, administration workers, accountants, high school teachers, bank workers, high-tech worker, nurses and psychologists. Using regression analysis, we find that those who have occupations that the literature has defined as a calling value job security less than those in ordinary employment. In addition, salary level has no effect on this relationship. Finally, those who work in occupations that are regarded as a calling have less status quo bias than those in ordinary employment.

Keywords: calling, loss aversion, job security, status quo bias

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Authors: Ernest Nweke

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Mongolia has made giant strides in the development of its auditing and accounting system from Soviet-style to a market-oriented system. High levels of domestic and foreign investment desired by the Mongolian government require that better and improved quality of corporate information and disclosure consistent with international standards be made available to investors. However, the Mongolian Certified Public Accountants (CPA) profession is still developing, and the quality of services provided by accounting firms in most cases do not comply with International Financial Reporting Standards (IFRS) framework approved by the government for use in financial reporting. Against this backdrop, Accounting and audit reforms, liberalization and deregulation, establishment of an efficient and effective professional monitoring and supervision regime are policy necessities. These will further enhance the Mongolian business environment, eliminate incompetence in the system, make the economy more attractive to investors and ultimately lift reporting standards and bring about improved accounting, auditing and disclosure practices among Mongolian firms. This paper examines the fundamental issues in the accounting and auditing environment in Mongolia and investigates the relationship between selected characteristics of Mongolian Stock Exchange (MSE) listed firms (profitability, leverage, firm size, firm auditor size, firm listing age, board size and proportion of independent directors) and voluntary accounting disclosures in their annual reports and accounts. The selected sample of firms for the research purpose consists of the top 20 indexes of the MSE, representing over 95% of the market capitalization. An empirical analysis of the hypothesized relationship was carried out using multiple regression in EViews analytical software. Research results lend credence to the fact that only a few of the company attributes positively impact voluntary accounting disclosures in Mongolian Stock Exchange-listed firms. The research is motivated by the absence of empirical evidence on the correlation between the quality of voluntary accounting disclosures made by listed companies in Mongolia and company characteristics and the findings thereof significantly useful to both firms and regulatory authorities. The concluding part of the paper precisely consists of useful research-based recommendations for listed firms and regulatory agencies on measures to put in place in order to enhance the quality of corporate financial reporting and disclosures in Mongolia.

Keywords: accounting, auditing, corporate disclosure, listed firms

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Authors: Imelda Atengco Milan

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This research is aimed to assess the effectiveness and status of Islamic branding amongst hypermarkets from respondents perspective in the Kingdom of Bahrain such as Lulu, Geant and Carrefour and It was identified in terms of pure advertisement, religious norms and culture, certified halal product/ brand, consumption barriers and attitude towards other products/ brand. Included here are also the essentials in modern marketing including problems encountered and recommendations which will be revealed through the findings of the study. The methods used are descriptive and quantitative with sample analysis through quite a number of populations. Formulation of Sample questionnaire is done according to the variables and items used to measure reliability of statistics. The measurement of validity on the conduct of the surveys has been done according to Chronbach’s value (greater than 0.7). Pearson correlation was used as part of statistical analysis as well. It must show continuously that the model used is aligned towards factors indicated.

Keywords: pure advertisement, religious norms & culture, certified halal product, attitude towards other brand and consumption barriers

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Authors: Chantarat Manvichien

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The purpose of this research paper was aimed to examine the bird strike prevention in the vicinity of Suvarnabhumi Airport, Thailand. A bird strike event occurs when a bird or a flock of birds collide with an operating airplane and results in flight interruption. This is the reason why International Civil Aviation Organization (ICAO), a part of the United Nations, has an assumption that birds, including other wildlife, are a serious hazard to aircraft and attempts should be accomplished to overcome this hazard. ICAO requires all airports worldwide to set up proactive countermeasures in order to reduce the risk from bird strike and wildlife hazard. In Thailand, the Airports of Thailand Public Company Limited which manages Suvarnabhumi Airport, also known as Bangkok International Airport, responds to the requirements and spends a lot of effort to ensure this hazard is manageable. An intensive study on the countermeasures to prevent aircraft accident from bird strike and other wildlife have been continuously executed since the early construction of the Airport until nowadays.

Keywords: bird strike, flight safety, wildlife hazard, Suvarnabhumi airport

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Authors: Athirat Intajorn

Abstract:

According to the ASEAN free trade areas (AFTA), Thailand has applied the AFTA agreement for reducing tariffs and reflecting changes in business processes. The reflection of changes in agribusiness processes, in particular, has accumulated as production costs for producers. Palm Oil industry has become an important industry to Thailand economic. Thailand currently ranks the 3rd in the world for Crude Palm Oil CPO. Therefore, the scope of this paper presents a research framework to investigate the supply chain management practices in Thailand palm oil industry. This research is limit to literature review. And the proposed framework identifies the criteria of supply chain management for Thailand palm oil industry in order for linkage among entities within logistics management involving plantation, mill, collection port, refinery and cookie from the data utilization. The Supply Chain Management Practices in Thailand Palm Oil Industry framework has a somewhat different view due to the high complexity of agribusiness logistics management.

Keywords: supply chain management, practice, palm oil industry, Thailand palm oil industry

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