Authors:Songkran Gaivong Pages: 1 - 12 Abstract: Fraud in the financial statement is usually undetectable or difficult to be detected. Fraud arises from the intentions of individual or group of people to gain the benefits for oneself or the group. This article purpose is to examine the challenges of the auditors against fraud in the new norm life era. The study derived from the collected information of the academic articles, research papers, Thailand accounting standards and Thailand auditing standards related to fraud and auditing’s in the financial statements. That information has been analyzed to which subjected the current situations. It found that there were 3 essential challenges. 1) Apply new technology tools to derive the document evident 2) Conducting the auditing and reviewing the quality of work requires more time and more considerations. 3) fraud caused by the organization top’ management interception. This class of fraud expressed a significant affect to the financial statement. The auditors shall make a concise correct direction to what the audit findings and supported evidences. The auditors shall deny to work with the frauded cases that he or she cannot work properly. To do such the way, auditors shall consider the constrain of the related rules or acts. PubDate: 2022-12-07 Issue No:Vol. 17, No. 2 (2022)
Authors:Siros Tongchure, Saengpong Saengpong, Ornkapat Bualom, Supawadee Moss, Duang-udom Duang-udom Pages: 14 - 24 Abstract: Objective of paper are to review contract farming in term of various types of agricultural contract, benefits for farmers and smallholders, reasons for success in contract farming and governments role on contract farming in Thailand. There were four types of agricultural contract including physical spot markets or cash markets, marketing contract, production contract and vertical integration. Farmers and smallholders earn some benefit from contract farming including; adoption of new enterprises, access to markets, access to credit, managing risk, access to information and access to insurance. However, there were some reasons for success in contract farming such as profitable market and a strong market and farm groups. In the long run, farmers and smallholders would be able to collect skill in production and management, consequently improving their bargaining power. When increasing demand makes the market more competitive, contract farming may no longer be farmers’ best choice. PubDate: 2022-12-06 Issue No:Vol. 17, No. 2 (2022)
Authors:Kittisak Manopattanakron, Chonticha Kumkongkaew Pages: 24 - 38 Abstract: The purposes of this research were to: 1) to assess the need for enhancing core competency of competency-based curriculum framework in high school students; 2) to compare essential needs classified into gender and grade level. The sample consisted of 227 upper-secondary school students in special large secondary school. The research instruments were questionnaires. The statistics used in data analysis were percentage, mean, standard deviation, and Priority Needs Values (PNImodified). The results of this research indicated that 1) the needs for enhance core competency of competency-based curriculum Framework in high school students can be arranged from the most to the least desirable in the following order, self-management (PNImodified = 0.22), sustainable coexistence with nature and science (0.19), higher order thinking (0.18), teamwork and collaboration (0.15), active citizen (0.12), and communication (0.12). 2) the result compares essential needs classified into gender and grade level found the order of the need for enhance core competency of competency-based curriculum framework in high school students not different. This finding points to need to improve self-management and the highest to needed component: problem and crisis management. PubDate: 2022-12-13 Issue No:Vol. 17, No. 2 (2022)
Authors:sukanya boakajon, Ronjana Suntharanont, Khomron Suntharanont, Sutthiporn Boonsong Pages: 39 - 48 Abstract: The objectives of this research were: 1) to compare the learning achievement in the course of Navanart Rangsan 1 (Tua-nang), U-Sa-Phumara series show of 2nd year undergraduate students in Drama and Performing Arts between before and after learning by using the Simpsons practical skills teaching model, 2) to compare the achievement of practical skills in the course of Navanart Rangsan 1 (Tua-nang), U-Sa-Phumara series show between students who learned by using the Simpsons practical skills teaching model and students who learned by traditional instruction model The sample used in the research is 2nd year undergraduate students studying in the course of Navanart Rangsan 1 (Tua-nang), U-Sa-Phumara series show in the second semester of the academic year 2020, Chandrakasem Rajabhat University, 1 classroom, divided to the experimental group consisted of 8 people and the control group consisted of 10 people. The research instruments were 1) a test to measure the learning achievement of U-Sa-Phumara series show 10 amount, 2) Academic achievement test, 3) Practical skills assessment the statistics used in the analysis were mean, standard deviation. The results showed that 1) the students’ learning achievement in the course of the subject Navanart Rangsan 1 (Tua-nang), U-Sa-Phumara series show of the experimental group after learning by using the Simpsons practical skills teaching model was significantly higher than before learning at .05 level, 2) the practical skills in the Navanart Rangsan 1 (Tua-nang), U-Sa-Phumara series show of the experimental group using the Simpsons practical skills teaching model were significantly higher than the control group using the traditional instructional model at .05 level Keywords: Dance and Drama, Navanart Rangsan 1 (Tua-nang), U-Sa-Phumara Series Show PubDate: 2022-12-13 Issue No:Vol. 17, No. 2 (2022)
Authors:Supranee Khamsong, Amnuay Thongprong Pages: 49 - 60 Abstract: The purposes of this study were to examine and compare the teacher’s opinion about a position of the head of an educational institution to supporting to use Information Technology for teaching according to level of education and teaching experience. The sample group was the teacher that teach in school under Bangkok Metropolitan Administration, Central Group in 2020. By appoint to sample size of sample group was statistically significant at 0.05 level. This study specify sample size by uses the tables of Krejcie and Morgan (Refer to Siriphong Saowapayon 2559, page 132) A sample of thesis using stratified random sampling by uses size of school is strata so the total is 278. The instrument used to collect data was a rating scale questionnaire. Content discriminating indices were in the rang of .434-.924 and reliability indices is .979 Data was analyzed by frequency, percentage, means, standard deviation, t-test and descriptive One-Way Analysis of Variance were applied in the data analyses. The results of the study were as follows: 1) Ovallrall The teacher’s opinion about a position of the head of an educational institution to supporting to use Information Technology for Teaching, the school under Bangkok Metropolitan Administration, Central Group was a high level. Part of training a development is highest level, supporting to uses information technology in teaching and creating instructional media to uses in teaching. 2) The result of comparison about a position of the head of an educational institution to supporting to use Information Technology for Teaching according to level of education there was not significant difference. 3) The result of comparison about a position of the head of an educational institution to supporting to use Information Technology for Teaching according to teaching experience there was not significant difference. PubDate: 2022-12-13 Issue No:Vol. 17, No. 2 (2022)
Authors:Daruni phaengphimai , Supawadee Lapcharoen Pages: 61 - 71 Abstract: This research aimed to study and to compare the opinions of teachers in schools under the Secondary Educational Service Area Office 2 toward school environmental management, divided by educational background, age, and working experience. Population was 7,713 teachers in 52 large-sized schools under the Secondary Educational Service Area Office 2. The samples were 365 teachers in schools under the Secondary Educational Service Area Office 2, drawn by simple random sampling, stratified sampling and the Cohen table (Cohen & others, 2011, p 147). The research instrument was a set of 5-rating-scale and 40-item questionnaires with IOC between 0.20 – 0.80 and reliability coefficients of 0.905 (α - Alpha Coefficient). Statistics for data analysis were the mean, standard deviation, t test, and One – way Analysis of Variance. The findings were as follows:1) in general and when considering each side, the level of teachers’ opinions toward the environmental management teachers’ was rated at the highest level. 2) in general and when considering each side, teachers with different educational background had different opinions. 3) in general and when considering each side, teachers with different age had different opinions. 4) in general and when considering each side, teachers with different working experience had different opinions. Keywords : management, environmental management in school, the opinions of teachers in schools PubDate: 2022-12-13 Issue No:Vol. 17, No. 2 (2022)
Authors:Staporn Tawonatiwas, Suphaporn Khampliw Pages: 72 - 85 Abstract: The aim of the action research was to 1) To evaluate the quality of tourist attraction, 2) To develop the project for the agricultural tourist attraction, 3) To develop the farmers and tourist areas into the agritourism, and 4) To evaluate the development of agricultural tourist attraction of white grapefruit cucumber in Chain at province. The population of this research was 80 farmers using the area that has been evaluated the four potential gardens. The statistical methodology used to analyze the data by the descriptive statistics were mean and standard deviation. The findings of this research showed that 1) In the aspect of the evaluation of the quality of tourist attraction, it can be found that four significant issues in the white grapefruit cucumber garden was still lacking in carrying tourists as follows: the tourist map, the demonstration activities, the product sales areas, and garden lecturers. 2) The outcomes of the development of agricultural tourist attraction could be categorized into two projects and four activities as follows: 1.1) The area development project was: the development of demonstration activities and the development of the tourism map, and 1.2) The potential farmers development project was: the development of marketing channels and agricultural tourism destinations and garden lecturers. 3) The outcome of the farmers and agritourism development areas found that the area development project organized the development of the demonstrative activities as follows: the plant propagation, looking after the pomelo, the tourism mapping development with the walking direction taken to create the sign of tourist attraction. In addition, the potential farmers development project organized the activities in order to promote the development of marketing channel and agricultural tourist attractions, and, 4) In the aspect of the evaluation of the development of the agricultural tourist attractions, the satisfaction assessment of the tourist attractions found that Puangchat garden was the first, Suksamrarn garden was the second and the third was Bunserm garden respectively. The outcomes of the satisfaction assessment of the tourist attractions were at the high level. Furthermore, the evaluation of the knowledge’s farmer by developing the tourist attraction found that the score of posttest was higher than the score of the pretest. PubDate: 2022-12-13 Issue No:Vol. 17, No. 2 (2022)
Authors:Napatsawan Suwanakiri, Wanlapa Hattakipanitchakul Pages: 72 - 86 Abstract: This research is a study of factors influencing customer’s purchase decision of fine jewelry in Bangkok. The purpose of this research is to study factors influencing customer’s purchase decision of fine jewelry in Bangkok metropolis. The hypothesis covered Demographic factors purchase decision behavior, marketing mix factors (7Ps)motivation and Reference group. The samples in the study are those who bought fine jewelry in the price range of 100,000-350,000 baht in Bangkok by conducting a survey through an online questionnaire via Line application group of jewelry shop and collecting 400 completed data in total. Collective comparison statistics Percentage, Mean, Standard Deviation, T-test, One-way ANOVA and multiple regression analysis were used to test variables. Results of the research found that 1) Most of the consumers who bought it were female, aged between 50-59 years old, graduated in bachelor's degree. self-employed, single and with average monthly income more than 50,001 baht 2) Consumers prefer to buy jewelry made of gold metal. Containing the most diamonds, rings are the most popular type of jewelry ,usually when they are satisfied, it is an opportunity that consumers use to make a purchase . And buy to use as an accessory to decorate yourself Most of them pay by credit/debit card. The purchase frequency is 1-2 times/year and the average price is in the price range 100,000-150,000 baht 3) Marketing mix factors Product aspect, price aspect, marketing promotion can lead to prediction of consumers' purchase decisions of Fine Jewelry by 21.3% 4) motivation factor intrinsic motivation and extrinsic motivation 43.7 percent of consumers' purchasing decision level can be predicted. 5) Reference group The direct reference group and the indirect reference group It was able to predict the level of consumer purchasing decision by 25.5%.All of these factors influence the purchasing decision of fine jewelry among consumers in Bangkok. PubDate: 2022-12-13 Issue No:Vol. 17, No. 2 (2022)
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