Sustainability management accounting system (SMAS): towards a conceptual design for the manufacturing industry

[Abstract]: The study reported in this paper aims to identify an effective management accounting system using sustainability accounting concept for environmental and social cost measurement to add value to organizations. The motivation for undertaking this research is driven by the current practice of activity based costing (ABC), which has not identified and allocated costs of environment and social impacts to a single production activity. This has resulted in inaccuracies in cost accounting information when preparing environmental and social performance disclosures for internal management decisions, as well as external disclosures. This study therefore develops a conceptual model for a Sustainability Management Accounting System (SMAS) to improve the identification and measurement of environmental and social impact costs. A SMAS also provides sustainable organizations with a way to enhance cost allocation and analysis efficiently, thus creating more accurate cost accounting information for management decisions and reporting disclosure purposes. This paper describes preliminary work undertaken to date. Currently, it would appear that most Australian firms fail to report on their environmental performance, however, social indicators make it increasingly important for organisations to embrace corporate social reponsibility in their financial reporting and disclosure. Further, the results of quantitative data anlaysis will be used to identify an effective management accounting of sustainable organizations while supporting the development of a SMAS conceptual model

Stability of Four New Sources of Bacterial Leaf Blight Resistance in Thailand Obtained From Indigenous Rice Varieties

Bacterial leaf blight (BLB) disease caused by Xanthomonas oryzae pv. oryzae (Xoo) is one of the most serious diseases in rice production. Breeding varieties specifically for their resistance to BLB disease is therefore an efficient and cost-effective strategy. However, the resistance gene for BLB can be race and non-race specific, meaning it is often overcome by the pathogen. The identification of new sources of resistance genes for Xoo is crucial in rice breeding programmes. In this study, six rice varieties were assessed using six Xoo isolates in multiple screening conditions. The GGE biplot analysis considers both genotype (G) and genotype environment (GE) interaction effects and demonstrates GE interaction. The first two principal components (PCs) accounted for 95.46% of the total GE variation in the data. Based on lesion length and stability performance, Phaladum was the most ideal genotype against all Xoo isolates in the four screening conditions. The results relayed that Phaladum indigenous rice varieties could be considered as new sources of bacterial leaf blight resistance in Thailand. In the future, the BLB resistance gene in this variety will be identified in regard to mode of inheritance and used as parental line in rice breeding programmes for resistance to BLB

The Marketing Mix Development of Thai Traditional Food Products: A Case Study of Chiang Mai Traditional Green Chili Paste

    This research aimed to develop a marketing mix guideline of green chili paste for Chiang Mai entrepreneurs. The research scope covered respondents’ opinions and demands on the marketing mix of green chili paste products which consisting of four aspects, namely, product, price, place and promotion. In all, 400 samples were studied of which 200 samples were Chiang Mai residents and another 200 samples were tourists. The result of the research showed that the respondents had an overall opinion at a degree of strong agreement towards the marketing mix of green chili paste products. When considered in detail of the four aspects, they rated each aspect at the degree of strong agreement.Keywords : Marketing Mix, Thai Traditional Food, Green Chili Past

Trade globalisation and the reform of customs valuation and VAT on importation of goods: the example of Thailand

PhDThe purpose of this thesis is to reform customs valuation law and VAT on importation of goods under trends in trade globalisation, using Thailand as the example. To achieve this purpose, a number of related topics (e.g. the 'notional' and 'positive' concepts of value, international customs valuation systems - the Brussels Definition of Value and the WTO Customs Valuation Agreement the destination and origin principles, VAT on importation, and the ASEAN Free Trade Area (AFTA)) are brought to analysis in a comprehensive way. The research findings indicate that the existing system of customs valuation in Thailand is arbitrary and constitutes a significant barrier to trade. Such problems will be reduced (or eliminated) under the new customs valuation legislation, based on the WTO Customs Valuation Agreement. However, the system of the WTO customs valuation is complicated, creating some difficulties for developing countries like Thailand to apply. In this connection, co-operation among ASEAN customs administrations should be enhanced. The 'regional minimum values' should also be applied for determining the customs value where the transactions within the ASEAN region are between related parties. With regard to VAT on importation, it is found that, in the two countries (the UK and Thailand) surveyed, there is no particular problem inherent in the destination-based VAT. Most problems relate to the administration as well as the base of VAT on importation in Thailand. Reforms on these matters have to be undertaken unilaterally and voluntarily to improve prospects for attracting foreign investment and increasing trade. This thesis is based upon law and agreements in force at 31 December 1999

Effective Channels for Establishing an Irlen Centre to Help People with Reading Problems in Thailand

Irlen Syndrome was identified in the 1980s as a condition that affects people who cannot see written text on a page properly. Consequently, their ability to learn in a standard educational setting is significantly limited and their future lives constrained. Further, affected people, in common with people with dyslexia, are often accused of lack of intellect or interest in studies and this can be a source of stress and relationship breakdown. The eponymous Irlen method provides a technical solution to the problem involving coloured lenses, which helps some people. Nevertheless, the approach falls between the educational and medical worlds and this provides some credibility issues. This paper examines the possibility of establishing an effective and profitable Irlen Centre in Thailand through personal, in-depth interviews with relevant professionals in a variety of fields. The findings are considered in the light of contemporary Thai culture and the pressure on young people to take an active part in a market-oriented society

Religious Diversity and Political Change in Thailand

Thailand continues to undergo a process of political modernization, moving from a feudal to a fully-fledged and modernized capitalist society. This is a process that has involved numerous missteps and backward turns – most recently the 2006 military coup and the 2010 massacres – and the dissolution of previously existing cultural and social bonds. Marketization of all regions of the country has brought about changes in land ownership, social relations and gender relations but has not, as yet, brought about changes in religious beliefs or in the relationships between people of different belief systems. The majority Buddhist philosophy has been invigorated by emphasis placed on figures such as the goddess Guan Yin, who is eminently appropriate for the age of plenty, while animist hill tribes people incorporate new ways of life into a flexible and accommodating belief system. Only in the southern provinces bordering Malaysia, where the majority of people are ethnic Malay Muslims, is there a division between people based on religion. A faction of people in the border regions have been agitating for autonomous rule or, at least, an end to unfair and unpleasant treatment by high-handed representatives of the Thai state and their mandate to enforce the longstanding triumvirate of Thai language, Buddhist belief and respect for the monarchy as defining characteristics of citizens. Agitation has led to acts of terrorism and suppression including atrocities on both sides. These divisions are not reflected in any other part of the country, although plenty of other symptoms of division are

Enhancing the Efficiency of Internship Management through the Implementation of Progressive Web App

This study aims to 1) develop and evaluate Progressive Web App (PWA) for student internship management, 2) assess the effectiveness of these PWA, and 3) evaluate user satisfaction with the PWA. The research sample consists of 102 students and teachers selected through purposive sampling, along with five experts in system development. Data collection tools used in this study include a system performance evaluation questionnaire and a user satisfaction questionnaire. Data analysis was conducted using mean and standard deviation. The results indicate that the PWA for Student Internship Management, developed using the ADDIE Model, supports cross-platform functionality and can be used immediately without installation. The system efficiently streamlines the management of student internships, reducing workflow steps, and allowing teachers to manage student internship data and evaluate performance effectively. Teachers can also provide continuous supervision and consultation throughout the internship period. According to the satisfaction evaluation, the PWA effectively meets user experience needs, with an average User Experience score of 4.85. The overall system performance is rated as very high with a score of 4.76, and user satisfaction is also rated very high with a score of 4.80

Can Environmental and Social Performance of Thai-listed Companies Create Sustainable Value?

This study explores an integrated reporting system of Thai-listed companies disclosing environmental and social performance in Thai context, and how integrated reports create sustainable value to stakeholders and users. A set of questionnaires is created to conduct Fifty-two of Thai companies listed in the Stock Exchange of Thailand. The samples are selected from five sectors including Transport, Machinery, Metal product, Electricity, Finance and banking, Food and beverage, Petroleum, and Telecommunication. Environmental and social performance indicators in annual reports and corporate social responsibility (CSR) are targeted for investigation. Correlation analysis methods are employed to test hypotheses. This study found that Thai-listed companies incorporated environmental and social performance in reporting system to satisfy information needs of stakeholders and users. Environmental and social performance integrated in the reports aims to create sustainable value in the eye of stakeholders and investors. Keywords: Integrated reporting system, Environmental performance, Social performance, integrated reporting perspectives, sustainable value DOI: 10.7176/RJFA/10-10-23 Publication date:May 31st 2019

Food Insecurity in Thailand during the Coronavirus Pandemic

Food insecurity is a reality for millions of people around the world and affects even relatively affluent populations such as those found in urban Bangkok in Thailand. It is anticipated that the ongoing coronavirus pandemic will have intensified the presence of food insecurity both in the initial closedown that prevented food from entering the city but, also, in the longer term as the economic damage has intensified across the country. This raises questions about the extent to which people are experiencing food insecurity and how are they dealing with it. In particular, what level of resilience are people showing in response to the crisis? A qualitative research program of personal interviews was organized to explore these issues. Content analysis revealed that the sample was responding to these issues in a manner generally predicted by the existing research but with the addition of a non-technical form of mindful meditation we have called ‘everyday fatalism.’ The paper contributes to awareness of food insecurity in Thailand during the coronavirus period and an understanding of the adaptability of people in a Buddhist society dealing with hardship. The spiritual element of life is present in becoming resilient according to how respondents describe their experiences