Parichart Journal

The Process of Developing an Elderly-Friendly City for Happy Living: A Case Study of Kelang Nakhon Municipality, Lampang Province

Patcharasalid Kanittasen, Ratchadaporn Hualarom, Patcharavalee Kanittasen — Tue, 09 Dec 2025 00:00:00 +0700

This research aims to investigate development approaches for transforming Kelang Nakhon Municipality in Lampang Province, Thailand, into an age-friendly city where older adults can live happily throughout their lives, in alignment with the World Health Organization (WHO) guidelines. This study employed mixed-methods research design. Quantitative data were collected from 400 older adults through a questionnaire survey, while qualitative data were obtained from focus group discussions (FGDs) and in-depth interviews (IDIs) with 30 key stakeholders involved in elderly development. Findings reveal that the municipality possesses substantial potential for developing into an age-friendly city, particularly in the areas of equity and environmental accessibility. However, deficiencies remain in economic security and transportation. Three key development strategies are proposed: (1) enhancing the environment and housing to ensure suitability and safety for older adults; (2) fostering intergenerational relationships, promoting social value, and strengthening economic security for the elderly within the community; and (3) developing information services and healthcare capacity to support self-care and community-based assistance. Implementation of the city development plan will involve four main processes: (1) data-driven operations; (2) grassroots management; (3) multi-sectoral network collaboration; and (4) sustainable management.

Promotion and Development of Palm Tree Products to Promote Tourism in Bor Tru Community, Ranod District, Songkhla Province

Chotipong Bunyarit, Chonthida Ketphet, Palat Yimprasert — Tue, 04 Nov 2025 00:00:00 +0700

This study is applied research employing a mixed-methods approach. The objectives are: (1) to examine community identity and analyze the economic feasibility of promoting tourism in the Not Sin Group; (2) to design products that support tourism promotion in the Not Sin Group; (3) to develop public relations media using marketing strategies to enhance tourism promotion in the Not Sin Group; and (4) to propose guidelines for upgrading and developing sugar palm products for community-based tourism management in Bo Tru Subdistrict, Ranot District, Songkhla Province. The sample consisted of five groups: (1) Not Sin Group (10 participants), (2) Government Agency Group (10 participants), (3) Business Entrepreneur Group (10 participants), (4) Bo Tru Community Village Group (10 participants), and (5) Tourist Group (100 participants). A purposive sampling method was employed. Research instruments included interviews and satisfaction questionnaires. The research steps are: 1) study community identity, 2) design products, 3) design public relations media, and 4) propose guidelines for upgrading and developing sugar palm products for community tourism management. The research findings indicate that the prominent community identity is embodied in the architectural features of Sihyang Temple, Phra Chedi Ngam Temple, Pradu Temple, and Pho (Khae) Temple. This unique architectural identity has been applied to product design in the following forms: 1) Palm-leaf hanging mobile from Pho (Khae) Temple 2) Peacock-inspired photo frame from Sihyang Temple 3) Palmyra palm fruit ice cream from Phra Chedi Ngam Temple 4) Palmyra palm jelly dessert from Pradu Temple. The promotional media developed for this purpose consist of motion graphics and posters, which provide information on travel routes and tourist attractions associated with the four temples. The proposed guidelines for enhancing and developing palmyra palm products to support community-based tourism management are as follows: 1) Establishing creative tourism objectives, particularly in the form of one-day trips 2) Promoting knowledge and understanding among relevant stakeholders 3) Integrating community-based and external activities 4) Ensuring the sustainability and continuity of activities.

The Relationship between Organizational Characteristics, Tax Planning and Firm Performance of Listed Companies in the Stock Exchange of Thailand

Araeshah Billatah, Chidchanok Makchuea, Kamonporn Wannachat — Tue, 09 Dec 2025 00:00:00 +0700

This study examines the relationship between organizational characteristics and tax planning, as well as the relationship between tax planning and the performance of listed companies on the Stock Exchange of Thailand. The population consists of listed firms across seven industrial sectors, excluding financial businesses, trusts, funds, companies under rehabilitation, and those listed on the MAI. A sample of 270 firms was selected, and secondary data were obtained from annual reports for the year 2021.

Descriptive analysis reveals that the average ETR is 15.10, TAX/ASSET is 0.27, and TAX/CFO is 0.01. Multiple regression results indicate that the resource, agriculture and food, and industrial product sectors exhibit a negative relationship with the ETR, while the resources and services sectors show a negative relationship with TAX/CFO. Firm size is negatively associated with TAX/ASSET. Moreover, ETR demonstrates a negative relationship with firm performance, whereas TAX/ASSET shows a positive relationship. The findings suggest that effective tax planning can enhance corporate performance. Regulatory authorities can apply these results to design targeted tax incentives for specific industries, while firms can use them to develop tax planning strategies aligned with their organizational goals.

Development of Culturally Inspired Textile Products to Promote Careers and Enhance the Income of the Elderly Group, in the Ban Nong Khruea Bun Plaid Weaving Community Enterprise, Phachi District, Phra Nakhon Si Ayutthaya Province

Mattanee Parmotmuang — Tue, 09 Dec 2025 00:00:00 +0700

This research aimed to 1) create and develop prototypes of cultural textile products as souvenirs and home decorations to enhance their commercial value, and 2) transfer product design technology and innovation to the elderly group in terms of forms, colors, patterns, materials, and production processes. A mixed-methods approach was employed, consisting of documentary research, data collection, interviews, focus group discussions, and questionnaires. The sample included 50 participants

comprising group leaders, entrepreneurs, local residents, and tourists of the Nong Khruea Bun village woven fabric community enterprise in Phachi District, Phra Nakhon Si Ayutthaya Province.

The results revealed that the identity of local textiles, namely pha khao ma (traditional Thai plaid cloth), includes checkered and flowing-water motif. Thirteen product prototypes were developed, including bags, cushion covers, hats, necklaces, and keychains. The overall satisfaction with the new products was at a high level (= 4.27, S.D.= 0.42). Moreover, the satisfaction with knowledge, technology, and innovation transfer among 20 participants was also high (= 4.32, S.D.= 0.59). These findings indicate that cultural textile product development integrated with technology and innovation transfer can promote commercial value and community economic development while empowering the elderly group with new skills.

Influencing Factors Affecting the Purchasing Intention and Behavior towards Upcycled Fashion Products of Thai Consumers

Chattayaporn Samerjai — Tue, 04 Nov 2025 00:00:00 +0700

The objective of this research was to study the causal factors that influence Thai consumers' purchase intention of upcycled fashion products. An online questionnaire was used to collect data from 410 Thai consumers through purposive sampling of individuals who knew about upcycled fashion products and lived in Thailand. To analyze the data, statistical techniques such as frequency, percentage, mean, standard deviation, and structural equation modeling were employed. The results of the study revealed that green awareness, attitudes, and subjective norms significantly influenced the intention to purchase upcycled fashion products at the .05 significance level. Purchase intention and promotion significantly influenced purchasing behavior at the .05 significance level, whereas perceived behavioral control had no effect on either purchase intention or purchasing behavior. To foster purchasing behavior, companies should first build purchase intention by promoting green awareness, cultivating positive consumer attitudes, and leveraging reference groups to encourage greater adoption of upcycled fashion products. Additionally, companies should implement promotional strategies such as warranties, advertising, public relations, and sales promotions to further motivate consumers’ purchasing decisions.

Ethical Behavior and Performance of Village Committee, Rattaphum District, Songkhla Province

Ruechuta Tepayakul, Wongsiwachart Chunu — Tue, 09 Dec 2025 00:00:00 +0700

This study aimed to investigate the relationship between ethical behavior and performance outcomes among village committee members in Rattaphum District, Songkhla Province. A quantitative research methodology was employed. The sample comprised 265 village committee members selected through stratified random sampling. A structured questionnaire was utilized as the primary data collection instrument. Descriptive statistical methods, including percentage, mean, and standard deviation, were employed together with Pearson’s correlation coefficient and simple linear regression analysis to examine the association and predictive power of the variables under investigation.

The findings revealed that the correlation coefficient between ethical behavior and performance outcomes was positively significant at the .05 level. Ethical behavior was found to have a statistically significant effect on performance outcomes at the .05 level. Specifically, ethical behavior was able to predict 42% of the variance in performance outcomes. These results suggest that an increase in ethical behavior among village committee members leads to improved performance outcomes. Therefore, the Department of Provincial Administration is encouraged to organize recognition programs to honor committee members who demonstrate strong ethical conduct as a means of fostering positive motivation and promoting sustained ethical behavior.

A Conceptual Metaphor Study of the Basic Color Terms “Red, Yellow, and Blue” in Chinese Idioms

Sarinan Mukda, Kanyanut Jitphet, Bunthiwa Jantarajaroen — Thu, 11 Dec 2025 00:00:00 +0700

This study aims to examine the conceptual metaphors of the basic color terms “red, yellow, and blue” in Chinese idioms. A mixed-methods approach combining qualitative and quantitative research was employed, with data collected from《汉语成语分类》(2008) [1] and《成语大词典》(Latest Revised Edition) (2017) [2], identifying a total of 122 idioms. The study found that the conceptual metaphors of “红” (red) fall into four categories: 1) [红 represents a living being] 2) [红 represents an object] 3) [红 represents human emotions] 4) [红 represents a clothing] for “黄” (yellow), five metaphorical categories were identified: 1) [黄represents humans or animals] 2) [黄represents an object] 3) [黄represents a wealth] 4) [黄represents a time] 5) [黄 represents a clothing] for “蓝” (blue), two metaphorical categories emerged: 1) [蓝 represents a shabbiness] 2) [蓝 represents an old generation]. The research indicates that language users incorporate additional words with color terms to extend their meanings, shaped by historical, cultural, and contextual factors. The findings illustrate the conceptual frameworks and cognitive systems of Chinese speakers through color-related metaphors in idioms. The researcher recommends further exploration of conceptual metaphors for other color terms, along with a detailed analysis of metaphorical mappings, to more precisely and comprehensively reflect the cognitive systems of language users.

An Approach to Building Awareness of Koh Samui’s Local Food to Promote Gastronomy Tourism: A Case Study of Koh Samui

Watchareeya Thammasorn, Satitrat Kaewmukda , Porntip Khampool — Mon, 08 Dec 2025 00:00:00 +0700

The objectives of this research were to: 1) investigate the ingredients used in the local cuisine of Koh Samui, 2) analyze the components of local food tourism in Koh Samui, and 3) identify strategies for promoting food tourism in the Koh Samui area. The research was conducted using a mixed-methods approach, which included qualitative research through in-depth interviews with local residents who had lived in Koh Samui for at least 30 years. The data were analyzed using thematic analysis, and triangulation was employed to verify the validity of the data. The results revealed that Koh Samui’s local cuisine is diverse and reflects the island’s culture, lifestyle, and traditional wisdom. The primary ingredients used in these dishes are mainly sourced from the island’s natural resources, such as seafood and native vegetables. The unique flavors of the local cuisine highlight Koh Samui’s rich cultural heritage. Moreover, food tourism serves as a key strategy to stimulate the local economy and enhance “Soft Power” by adding value to the grassroots economy. This study suggests several approaches to raising awareness of local cuisine through creative marketing, the development of food tourism routes, and the integration of digital technology in promotional efforts. These strategies aim to position Koh Samui as a sustainable and competitive destination for food tourism on a global scale.

Disclosure of Greenhouse Gas Reduction Information and Its Impact on the Firm Value of Thai Listed Companies

Thanai Sriersan, Thanadom Rasrirattana, Ukrit Panna — Tue, 04 Nov 2025 00:00:00 +0700

This study examines the disclosure of greenhouse gas (GHG) reduction information and its impact on the firm value of Thai listed companies. This research focuses on promoting global environmental sustainability, particularly in economically developing regions. The researchers collected data from 113 on the Thai listed companies. The data were obtained specifically from companies that disclosed information on GHG emission reduction in the SETSMART database during the 2023 fiscal year. The data collection focused on disclosures related to GHG reduction, ESG score rankings, and corporate GHG reduction management plans, all of which may impact firm value, as measured by Tobin’s Q. The researchers employed multiple regression analysis. The study found that a high level of GHG disclosure positively influences ESG scores, which, in turn, enhances firm value. This research is beneficial for listed companies as it demonstrates that responsibility in reducing GHG emissions for environmental preservation can contribute to increased firm value. Additionally, the implementation of a GHG management plan helps support the disclosure of such information, contributing to the company's sustainability.

Financial Accounting of Buddhist Temples in Thailand

Nada Chunsom — Tue, 04 Nov 2025 00:00:00 +0700

This research aims to 1) develop guidelines for creating manuals on accounting and financial reporting for temples in Thailand, considering limitations in equipment and personnel with accounting expertise, 2) propose policy recommendations to the National Office of Buddhism regarding the establishment of a financial accounting system for temples in Thailand and 3) explore the feasibility of utilizing information technology for managing temple financial data and propose actionable approaches for responsible agencies to consider in decision-making. The study employed questionnaires and interviews to collect data from a total of 534 sample sites. Descriptive statistics, including mean, percentage, and standard deviation, were used for data analysis. The findings reveal that financial accounting practices vary across temples. Therefore, the development of accounting and financial reporting guidelines should be closely aligned with establishing an administrative structure within temples, setting operational procedures to ensure internal controls, conducting regular audits, and promoting transparent information disclosure. Currently, temple financial audits are primarily conducted internally by monks or temple personnel. One mechanism to enhance public oversight could be through public disclosure of temple accounting information such as posting announcements on notice boards within the temple or broadcasting via loudspeakers allowing broader public access to the financial information.

Online Business and the Challenges for Accountants in the Digital Era

Sirirak Thanyaphaisan, Siripa Thanyaphaisan — Tue, 09 Dec 2025 00:00:00 +0700

This article aims to examine the significance of online businesses and the challenges accountants face in the digital era, within the context of technological changes that have a widespread impact on the economy and society. The focus is on analyzing issues related to the development of digital technology, online business systems, digital accounting systems, as well as the challenges regarding accountants' capabilities, changes in external factors, and consumer behavior in the digital era. The study found that online businesses are evolving rapidly and diversely, requiring accountants to develop technological skills, knowledge of financial reporting standards, and the ability to analyze data effectively. Therefore, understanding the challenges and adaptation strategies for accountants in the context of the digital age is essential for enhancing the accounting profession's capacity to effectively and sustainably respond to changes in the digital economy.