Ph.D. in Social Sciences Journal

Research and Development Tax Incentives in Thailand Under Global Anti-Base Erosion (GloBE) Rules

2024-03-15T11:54:35+07:00

This academic article aims to analyze the impacts on research and development (R&D) tax incentives in Thailand from the implementation of the Global Anti-Base Erosion (GloBE) Rules and gives suggestions to recalibrate R&D tax incentives that are compliant with the GloBE Rules. Including the concepts of investment promotion under the Investment Promotion Act and the Revenue Code, along with the principles of the GloBE Rules, as a framework for analysis.

Findings are as follows: the extent to which the GloBE Rules will affect tax incentives largely depends on their scope, types, and requirements. (1) Tax incentives that are not targeted at large multinational enterprises will be unaffected. (2) Tax incentives that give benefits in the form of tax holidays, reduced tax rates, income exclusion, and increment of tax allowances deduction are likely to be strongly impacted, while tax incentives that allow accelerated depreciation will be less affected. (3) Tax incentives’ requirements that induce investment in labor intensive payments and tangible assets will be less affected. It is suggested that tax incentives should be reformed to give Qualified Refundable Tax Credits (QRTC) or Marketable Transferable Tax Credits (MTTC) and be designated to encourage a higher level of labor-intensive or tangible-intensive investment.

Increasing the Efficiency of Investigations into Criminal Cases by Officers Receiving Complaints and Adjudicating Complaints in Accordance with the Employment Arrangement and Jobseeker Protection Act, B.E. 2528

2023-12-25T09:31:51+07:00

This academic article aims to analyze the measures for seeking evidence in the investigation of complaints and grievance diagnosis officers in collecting evidence of criminal offenders in accordance with the Employment Arrangement and Jobseeker Protection Act, B.E. 2528 by using economic crime concept, differential association theory, techniques of neutralization, financial crime theory, United Nations Convention Against Transnational Organized Crime 2000, investigative measures of the United States as the framework for analysis.

Findings are as follows: Measures for investigating facts according to the Employment Arrangement and Jobseeker Protection Act, B.E. 2528 that are currently in force are outdated and therefore not consistent with the current situation. Especially investigating the facts in criminal cases linked to organized crime groups and having methods of hiding electronic evidence which are difficult to inspect and seize as evidence in criminal proceedings. Therefore, specifying the power to call for evidence that is telecommunications system data or computer data or bank accounts and the power to search homes or any places or vehicles in order to obtain evidence related to an offense. It increases the efficiency of officers receiving complaints and adjudicating complaints in seeking evidence to effectively suppress criminal groups that defraud Thai people to work abroad.

The Rule of Law and the Use of Judicial Powers of the Constitutional Court Regarding Gender-Neutral Family Rights

2024-08-16T17:15:23+07:00

This academic article aims to analyze the application of the rule of law in accordance with the Thai Constitutional Court’s decision to protect people’s constitutional rights in cases related to gender family rights. By applying the rule of law principles for protecting family rights according to constitutional principles including laws related to the protection of gender-based family rights and the Constitutional Court’s decision regarding family rights

Findings are as follows: The Constitutional Court is the organization that enforces the Constitution to protect citizens’ constitutional rights in accordance with the rule of law. It has an important role to play as a last resort and it is necessary to protect gender rights in marriage. To create a system to protect gender rights and freedom of marriage. Adopting the rule of law by applying the principle of proportionality and equality before the law to be used in the decision of the Constitutional Court regarding the right to marry according to gender. Make the Constitutional Court a body that protects the values of the Constitution and responds to expectations in creating gender-based marriage laws.

Strategic Management Guidelines for Gas Stations to Accommodate Electric Vehicles

2024-09-01T20:36:36+07:00

This academic article aims to explain the overall adaptation of gas station infrastructure to the era of electric vehicles. It begins by addressing the significance of the transition policy towards electric vehicles, analyzing the global and Thai perspectives on the transition from traditional gas stations to electric vehicle charging stations. The study examines and synthesizes strategic management concepts that can be applied to adapt gas stations to the electric vehicle era.

Findings are as follows: The strategic management concepts applicable to the adaptation of gas stations to the era of electric vehicles include (1) Strategy 5 Forces Management Concept (2) Strengths Analysis Strategy Management Concept (3) Blue Ocean Strategy Management Concept (4) Linkage Analysis Strategy Management Concept and (5) Innovation Strategy Management Concept. These concepts are integrated to design a strategic management approach for gas stations to accommodate electric vehicles by combining the aforementioned five strategic management concepts.

The Legal Problems in Criminal Proceedings According to Juvenile and Family Court and Procedure Act B.E. 2553

2024-08-13T13:08:38+07:00

This research article aims to study concepts and theories related to criminal prosecution against children and youth. Study the legal problems in criminal proceedings according to Juvenile and Family Court and Procedure Act B.E. 2553. Study the principles of criminal prosecution against children and youth of Thailand and abroad. And study the guidelines for amending the law on criminal prosecution according to Juvenile and Family Court and Procedure Act B.E. 2553. Using qualitative research methods. Collect data with document research, in-depth interviews and group discussions. Data were analyzed using content analysis techniques and interpreted comparison.

Findings are as follows: Section 86 paragraph one should be amended on the penalty rate by expanding the penalty frame from the original “imprisonment for not more than five years” to “imprisonment for not more than ten years”. Section 90 should be amended from the original “the victim’s consent” to “listening to the opinion of the victim in the preparation of the plan”. Section 132 paragraph one should be amended by cutting the text “when the court has asked the victim”. And the follow-up after leaving the judicial process. The Provincial Social Development and Human Security Office should be the responsible agency to prevent the risk for repeated offense.

Political Emotions of Members of the Parliament in the Thai Parliamentary Meeting

2024-05-31T18:19:06+07:00

This research article aims (1) to study the context, rationale, and factors influencing the political emotions of members of the parliament in the Thai parliamentary meetings, and (2) to examine these political emotions in detail. This qualitative research employs Emotional Discourse Analysis (EDA) to analyze the verbatim report of the Thai parliamentary meeting (extraordinary session) held on October 26th and 27th, 2020.

Findings are as follows: the political emotions of the parliamentarians occurred within the context of the COVID-19 pandemic, the youth movement, and political conflicts inside and outside the parliament. During the meetings, parliamentarians – including the cabinet, senators, and members of parliament from both the government coalition and opposition parties – expressed a range of positive and negative emotions. Each side communicated different perspectives, using advocative messages to support their own group and conflictive messages against the other group. These emotions and narratives serve as rhetorical tools to advance their own interests. Rather than leading to collective solutions, they exacerbate the division between “us” and “them.”

Acceptance of Ex-Convict Employment by Enterprises to Return Good Inmates to Society

2024-05-03T15:59:00+07:00

This research article aims to study (1) to study the development of prisoners to be ready before they were released to society and follow up with those who have been released from prison and have a job; (2) to study the acceptance of ex-convict employment of enterprises; and (3) to study problems, obstacles, and solutions in consenting to ex-convict employment of enterprises. This was a qualitative research study. Data were collected through documentary analysis, an in-depth interview, and a focus group discussion. Key informants were selected by purposive sampling consisting of four government officials, two enterprise owners, and ten ex-convicts in focus group discussion, for a total of sixteen informants. The data were analyzed by content analysis, and recommendations were proposed based on theories of data organizing.

Findings are as follows: (1) the development of prisoners to be ready before they were released focused on prisons and penal institutions to provide vocational training for inmates to have a profession that they can use to pursue a career after being released from prison, and the results of following up on the ex-convict employment of enterprises found that the enterprise owners were satisfied with the performance and behavior of the ex-convicts; (2) the acceptance of ex-convict employment in enterprises was found to be fair, and inequality should be reduced for those ex-convicts to be able to work and take care of themselves and their families. However, there were still many sections of the law that prohibited some careers; and (3) problems found that the acceptance of ex-convict employment of enterprises was the ex-convicts’ stigma background that made most enterprises not accept them to work, like a stuck stigma to the ex-convicts forever. Direct employment of enterprises was less because most were hired from labor contracting companies. Most of those ex-convicts needed some money to invest in a career and to be cleared of their stigma to be accepted in society.

Politics in the Formulation of the Thai Academic Journal Quality Promotion Policy

2024-08-13T11:00:58+07:00

This research article aims to study the development of power relations in the formulation of the Thai academic journal quality promotion policy. The technique of qualitative research was employed. Data were collected using the techniques of documentary research and in-depth interview. Data were analyzed using the triangular analysis framework, coordination between state authority, academic oligarchy, and the market of Burton R. Clark.

Findings are as follows: The development of the power relations in the formulation of the Thai academic journal quality promotion policy was divided into the following three periods. (1) During the years 1844 to 2012: From 1844 to 1931, the relationship between the state authority and the market was characterized as a compromise. From 1932 to 2001, the relationship between the state authority, academic oligarchy, and the market was characterized as a compromise. From 2002 to 2012, the state authority and the academic oligarchy jointly made an effort to centralize power by determining the criteria for improving the quality of the commonly available academic journals. (2) During the years 2013 to 2020, after the centralization of power the criteria for publishing academic journals were set for the higher education institutions to observe as the same guideline through the announcement of the Civil Service Commission in Higher Education Institutions (OCSC) in the 2013 and 2019 issues. This resulted in a conflict of opinion with some claiming that such criteria were just the management quality assessment that did not truly reflect the content quality assessment. (3) During the years 2021 to 2022, the state authority established new national academic journal criteria by the OCSC. The market as the source of the publications for academic journals was allowed to operate freely in accordance with the principle of academic excellence.

The Development of a Group Counseling Program to Enhance Academic Achievement Motivation of Vocational Students in Three Southern Provinces of Thailand

2024-04-01T07:42:39+07:00

This research article aims to develops and examines the effectiveness of a group counseling program to enhance the academic achievement motivation of the vocational students in three southern provinces of Thailand. In this quasi-experimental research, the sample population consisted of thirty-two students at Pattani Technical College at the Vocational Certificate. The research instruments consisted of the following: (1) a group counseling program to enhance the academic achievement motivation; and (2) an academic achievement motivation test. The hypothesis test was conducted using non-parametric statistics of the Sign Test and the Wilcoxon-Mann-Whitney Test.

Findings are as follows: (1) The group counseling program to enhance the academic achievement motivation of the vocational students under study consisted of four stages: the initial stage; the transition stage; the working stage; and the final stage. The program was conducted for twelve times for one and a half hours per time. (2) The constructed program exhibited the effectiveness on the academic achievement motivation of the students under investigation. The students in the experimental groups exhibited a higher level of academic achievement motivation after participating in the group counseling program than prior to their participation in the program. They exhibited academic achievement motivation at a higher level than the control groups at the statistically significant level of .05. After the follow-up period of four weeks, the experimental groups exhibited retention of the academic achievement motivation. It was also found that the students at the two levels who were in the experimental groups exhibited no differences in their academic achievement motivation after participating in the program.

Causal Factors Affecting Sustainable Performance Through Corporate Social Responsibility of Food Processing Industrial Factories in Thailand

2024-06-01T13:28:44+07:00

This research article aims to study the causal factors and the relationship pattern of causal factors affecting sustainable performance through corporate social responsibility (CSR) of food processing industrial factories in Thailand and proposes guidelines for the development under investigation. The research design was a mixed-methods research approach. Data were statistically analyzed using descriptive statistics and structural equation model analysis.

Findings are as follows: (1) The path factor with the highest direct positive influence on the CSR activities was the awareness and participation with the influence coefficient of 0.580 with p-value ≤ 0.001 and the transformational leadership with the influence coefficient of 0.261 with p-value ≤ 0.05 with the lowest level of influence. (2) The factors with direct positive influence with the highest importance on the sustainable performance were the CSR performance with the influence coefficient of 0.371 and p-value ≤ 0.001 followed by the transformational leadership with the influence coefficient of 0.278 and p-value ≤ 0.001 and the awareness and participation with the influence coefficient of 0.254 and p-value ≤ 0.001 with the least influence value. (3) Lastly, the analysis showed that the total coefficient of positive influence consisting of direct and indirect effects on the sustainable performance through CSR was the awareness and participation with the total influence coefficient of 0.469 and p-value ≤ 0.001. At the same time, the transformational leadership exhibited total coefficient of 0.374 and p-value ≤ 0.001.

SPEED Model Strategy that Affects Trust and Purchase Intention for OTOP Products in Nonthaburi Province

2024-09-01T11:50:46+07:00

This research article aims to (1) study the factors of the SPEED Model strategy that influences trust in OTOP products, (2) study the factors of the SPEED Model strategy that influence the intention to purchase OTOP products, and (3) study trust product that influences the intention to purchase OTOP products. By conducting mixed methods research (Mixed Method), the quantitative research population was customers who purchased OTOP products in Nonthaburi Province, a total of 400 people, using a questionnaire. To analyze statistics such as percentage, mean, standard deviation. and structural equation model analysis. The qualitative research population is OTOP product entrepreneurs in Nonthaburi Province, totaling 5 people and 3 experts by interviewing in a focus group. for descriptive analysis.

Findings are as follows: (1) SPEED Model (SPD) strategy has a positive influence on trust (TRU), (2) SPEED Model (SPD) strategy has a positive influence on purchase intention (PUC), and (3) trust (TRU) has a positive influence on purchase intention (PUC). It is consistent with empirical data, with a p-value of 0.061. The variables in the model can explain the consistency index at 94.60 percent. And in the qualitative research section the research results found that not confident that the operator will be able to carry out the strategic plan continuously This is because they may lack resources and long-term support. This results in limitations in the actual implementation of strategies.

Factors Affected to Decision Making Working on Application Food Delivery in Bangkok

2024-09-01T11:57:01+07:00

This research article aims to study (1) study the entry process into the profession of delivery workers (riders) who work in Bangkok, and (2) identify the factors influencing the decision-making process of selecting food delivery applications by these riders in Bangkok.

The research employs a qualitative approach through in-depth interviews with 16 food delivery riders 4 riders from each application which are Grab, Lineman, Foodpanda, and Robinhood. The sampling was done following the Maximum Variation Sampling method by Miles and Huberman (1994) considering differences in location and time. Data was processed and analyzed using the ATLAS.ti software.

Findings are as follows: (1) The majority of food delivery riders entered the profession as a result of the COVID-19 pandemic. In terms of the pre-employment and training process, all four applications had relatively straightforward application procedures, although 2 out of 4 Robinhood riders reported difficulties in registration and training. (2) Most food delivery riders in Bangkok chose a particular application based on the advantages it offered. Grab was preferred for its clear product claim system, Lineman for its job distribution system, Foodpanda for allowing riders to choose and book their own working hours, and Robinhood for offering higher incentives, benefits, and compensation compared to other applications, with no GP (Gross Profit) deductions from the riders.

The Causal Model of Safety Behavior in Hot Rolled Structural Steel Industry

2024-09-01T21:16:10+07:00

This research article aims to study (1) Study safety climate, psychological capital, psychological well-being and safety behavior of employees working in factories producing hot-rolled structural steel (2) to examine the causal influence of safety behavior of employees in factories producing hot-rolled structural steel. This is quantitative research using questionnaires to collect data. The sample group consisted of 273 industrial employees producing hot-rolled structural steel. Statistics used in data analysis included percentage, mean, and standard deviation, and structural equation model analysis.

Findings are as follows: The chi-square statistic (χ²) = 58.80, df = 49, p = 0.159, AGFI = 0.93, GFI = 0.97, SRMR = 0.034, RMSEA = 0.027 index. Measured by hypothetical model with empirical data In the Absolute Fit Index, that the measurement of group consistency: Incremental Fit Index found that NFI = 0.99, CFI = 1.00, and group consistency index: Parsimony Fit Index: PNFI = 0.54, χ²/df = 1.20. Safety climate (SCLI) was found to have an influence coefficient equal to 0.67 with statistical significance at the .01 level, followed by psychological capital (PsyCap) with an influence coefficient equal to 0.55 with statistical significance at the .01 level. By safety climate, psychological well-being, and psychological capital it has a direct influence on work safety behavior. And safety climate has an indirect influence on safety behavior at work. Therefore, organizations should promote safety behavior by providing appropriate safety climate and developing psychological capital to increase safety behavior at work.

Inclusive Leadership, Work Engagement and Adaptive Performance of Dept Collector in Thailand

2024-09-01T21:05:13+07:00

This research article aims to study (1) the level of inclusive leadership, work engagement, and adaptive performance of debt collectors, (2) the influence of inclusive leadership on the adaptive performance of debt collectors, and (3) the influence of work engagement on the adaptive performance of debt collectors. This study is a quantitative research. Data were collected from a sample group of 252 debt collection company employees from 3,483 companies. The research instrument was a questionnaire. The statistics used to analyze the data were mean, standard deviation and structural equation modeling analysis.

Findings are as follows: the inclusive leadership of debt collection company executives the work engagement and adaptive performance, the overall level was a high level. The inclusive leadership has a low direct influence on adaptive performance with a path coefficient of 0.227, and work engagement has a direct influence on adaptive performance of debt collectors at a moderate level, with a path coefficient of 0.641, which was statistically significant at the .01 level. The result was indicated that work engagement was the prominent predictor adaptive performance of debt collectors, while inclusive leadership could be utilized in conjunction to enhance contextual adaptability.

The Development of a Flexible Management Model for Middle-Level Executives of the Ministry of Finance

2024-09-01T20:55:12+07:00

This research article aims to study (1) Examine the flexible management components for Ministry of Finance (MOF) middle-level executives; and (2) Create a model of these components. In the study, mixed method research, qualitative research, and quantitative research were all used. Four sets of informants provided the data: (1) 10 experts for an in-depth interview; (2) 473 questionnaire responses; (3) 14 experts for a group discussion forum; and (4) 5 experts for the evaluation of guidelines. The research tools included a manual evaluation checklist, a pattern assessment, a questionnaire, and an in-depth interview guide. The qualitative data was analyzed by content analysis, while statistical techniques were utilized to understand the quantitative data, including frequency, percentage, mean, standard deviation, and exploratory factor analysis.

Findings are as follows: Four key elements were included in the creation of the MOF’s flexible management model for middle-level executives: (1) flexible executive competencies; (2) information technology; (3) flexible work processes; and (4) effective management. The experts also concurred that the Ministry of Finance’s manual for middle-level executives on creating flexible management was relevant and applicable.

Self and Career Self-Actualization Needs of Thai Generation Z

2024-09-01T21:02:05+07:00

This research article aims to study (1) the condition of career self, (2) the condition of career self-actualization, and (3) their relations in Thai Generation Z population. Mixed methods technique was implemented: 419 samples surveyed by researcher’s questionnaire and 30 key Informants were dept interviewed. Descriptive statistic was implemented for personal data analysis and Chi-square Technique was implemented to test the relationship between the career self variables and the career self-actualization variables.

Findings are as follows: Most of Thai generation Z’s career self are not clear, not steady, and incongruent between their self-concept and their ideal self. Their career self-actualization needs level are quite high. They do not mind, whatever career they are going to do but their high income and wealth are only the real representative of their career self-actualization. Almost of the career self-variables were used in this research are significantly relating to the career self-actualization variables (α = 0.05).

Development of Organic Vegetable Processing Methods and Marketing Channels to Add Economic Value to the Community Phanom Sarakham District, Chachoengsao Province

2024-09-01T20:50:39+07:00

This research article aims to (1) study the production method of processed organic vegetables to increase economic value for the community in Phanom Sarakham District, Chachoengsao Province; (2) study the marketing channels of processed organic vegetables to increase economic value for the community in Phanom Sarakham District, Chachoengsao Province; and (3) study the development model of the production method and marketing channels to increase economic value for the community in Phanom Sarakham District, Chachoengsao Province. This research used a qualitative and quantitative participatory model, namely the farmer group that grows organic vegetables, by selecting a specific sample from in-depth interviews and using descriptive statistics to summarize and explain the variables.

Findings are as follows: (1) In terms of production and processing, the mean score was 4.19, indicating that the production and processing of each type of organic vegetable must focus on the production process and processing steps to meet standards and be of quality; (2) In terms of marketing channels, the mean score was 4.28, indicating that services through shops, services at customers’ homes, and services through distributors Online services must help distribute products through all channels to reach long-term loyal customers. (3) A model for developing a method for processing organic vegetables has an average of 4.29, It was found that local wisdom and that of those with experience should be further developed to increase agricultural processing of community products.

Determinants of Loyalty for Foreign Tourists to Phuket Province, Thailand

2024-09-01T21:13:53+07:00

This research article aims to (1) study the determinants of Loyalty for Foreign Tourists to Phuket Province Thailand, which consists of attitude, Subjective norm, Perceived behavioral control, Intention to revisit, Behavioral loyalty factors both at the overall level and at the level of measurement in empirical variables. (2) study the structural equation model with attitudinal causal factors, Subjective norm, Perceived behavioral control and intention to dependent factor is loyalty. By using the sample as of foreign tourists traveling in Phuket province with a total of 350 samples. In qualitative research, a sampling plan was carried out for foreign tourists visiting Phuket in 10 samples of 3-star to 4-star hotels, using the accidental sampling technique.

Findings are as follows: The Foreign Tourists to Phuket Province Thailand, which consists of attitude, Subjective norm, Perceived behavioral control has the mean at the high level, Intention to revisit is at the highest level. The analyzed model is foreign tourists traveling in Phuket province having the Goodness of-Fit Index of χ²/df = 2.820, RMSEA = 0.078, RMR 0.045, p-value = 0.000. The influence lines of all factors affect the loyalty of foreign tourists traveling to Phuket province. It was discovered that international visitors to Phuket Province had combination, indirect, and direct effect. Administrative issues that did not have a statistically significant positive impact, the correlation coefficient is high and moderate to compare, the findings of the framework model analysis are adequate, and the Harmonized Standards value seems to be very excellent. Intention factor and loyalty are strong, which indicates that Phuket Province is benefiting economically from meeting visitor wants.

The Development of the Concept of Metteyya in Thai Politics

2024-09-05T11:26:02+07:00

This research article aims to study the concepts and the thinking development of Metteyya; investigates the history of using the concept of Metteyya in Thai politics; and analyzes the roles of the concept of Metteyya in Thai politics. This research is qualitative research and collecting data through documentary research. Data were analyzed using the technique of content analysis.

Findings are as follows: The concept of Metteyya has 9 sub-concepts. The concepts are divided into two groups. (1) The utopia’s society is the concept of an ideal society in the meaning of the social and the economic equality. These concepts are utopia; Bodhisattva; savior; emperor; and the meritorious. (2) The dystopia society is the concept of an extremely bad society. These concepts are the calamitous age, a great upheaval; the apocalypse; and millenniumism. This has led to the thinking development of Metteyya which is divided into five periods. (1) The occurrence: the inscription stones in the Dhavaravati and Sukhothai periods were found. (2) The dissemination: basic literary works were found i.e. Tribbumikatha in the Sukhothai period; Phra Malai Khamluang in the Ayutthaya period; and Triphumlokwinitchai Katha in the Rattanakosin period. (3) The application: literary works in honor of the kings were found and the Holy Man’s Rebellion used these works as political tools. (4) The transition: the concept of Metteyya changed into the concepts of socialism and communism. (5) False declaration: this was to reap benefits for oneself. These concepts resulted in historical events. First, the Holy Man’s Rebellion was the claim to be Metteyya or the Holy Man who was born to help people to avoid sufferings. Second, the economic project was created as a social and economic development plan with the concepts of land reform and the welfare state to foster an expectation that people would have a good living. The roles are played in creating political righteousness, hegemony; political socialization; and political desire. Such roles are used as political tools.

Social Movements of Thai Sangha: A Case of the National Sangha Health Constitution

2024-09-02T15:06:34+07:00

This research article aims to study the social movement relationships between the government and the sangha in Thai society; the movement development and the movement process of the Thai sangha in the mobilization of the National Sangha Health Constitution under liberty in democratic regime. This research is qualitative research and collecting data through documentary research and in-depth interviews. Data were analyzed using content analysis techniques.

Findings are as follows: The social movement relationships between the government and the sangha in Thai society is of three kinds: (1) patronage, (2) protection, and (3) supervision. While the movement development and the movement process of the Thai sangha in the mobilization of the National Sangha Health Constitution is divided as follows. (1) The formative wave was the policy development towards the resolution of the National Health Assembly (NHA). (2) The first wave was the mobilization of the resolution of the NHA in the path of “Dhamma Leading the World.” (3) The second wave was the resolution of the NHA towards the National Sangha Health Constitution, B.E. 2560. (4) The third wave was the coordination of the power of the sangha institution and the Buddhists to push forward the National Sangha Health Constitution. This movement took place under liberty of sanghas that was accepted by the leaders of the sangha organization, the network of sanghas for development, the government agencies, the health promotion organizations, and the public. Therefore, it led to cooperation in supporting the process of drafting and defining the mechanism for driving the National Sangha Health Constitution using the participatory process and the creation of an integrated cooperation network.