Research and Development Journal, Loei Rajabhat University

Tax Reduction Policies and Corporate Financial Performance: Evidence from Chinese SMEs

2025-09-30T09:25:54+07:00

This study evaluates whether tax reduction policies improve the financial performance of Chinese small and medium-sized enterprises (SMEs) through an innovation (R & D) channel. Using firm-level data for N = 300 SMEs, we operationalize policy exposure as the reduction in a firm’s effective tax burden and estimate its association with innovation input and profitability using multiple-regression models with control variables (firm size, profitability, financing constraints, and industry characteristics). Descriptive evidence indicates that average R & D investment increases from 1.8 to 2.1 million RMB in the policy year (+16.67%) and further to 2.3 million RMB one year later (+9.52%), while net profit margin rises from 6.0% to 6.5% (about + 0.5 percentage points). Correlation results show a positive relationship between tax reductions and R & D intensity (r = 0.35). Multiple regressions further confirm a positive and statistically significant effect of tax cuts on R & D intensity (β= 0.045, which remains stable after adding controls (β= 0.040). Heterogeneity analyses suggest stronger effects in manufacturing and information technology services and among smaller firms, consistent with tighter pre-policy financing constraints and higher marginal returns to internal funds. Overall, the findings support the view that tax relief can strengthen SMEs’ innovation investment and, with a lag, contribute to improved financial outcomes, highlighting the value of targeted and monitorable tax incentives that encourage the reinvestment of tax savings into R & D.

Consumer Segmentation Based on Marketing Mix Factors Affecting the Purchase Decision of Eco-Friendly Products

2025-12-04T16:16:03+07:00

This research aimed to: 1)study personal data of consumers; 2)study purchasing behavior of environmentally friendly products; 3) analyze and classify marketing mix factors; and 4) classify consumer behavior of environmentally friendly products according to marketing mix factors that affect the decision to purchase. A questionnaire was used to collect data sample group was 385 in Nakhon Ratchasima Province. The statistical methods used for exploratory factor analysis and cluster analysis. The research results found that: were female, aged 21-30, had a bachelor's degree, had an income of less than 15,000 baht, and were employees of private companies. In terms of purchasing behavior of environmentally friendly products, it was found that most consumers in the past 3 months purchased 1-3 times by buying fuel from specialized stores. The purchase price was 1,000-2,000 baht. The person who influenced the purchase decision was a representative/salesperson and received information environmentally friendly products from friends/family/acquaintances. The research results in terms of component analysis were 4 components: 1) product features, 2) quality certification, 3) price, and 4) warranty. And the results of the grouping of consumers were divided into 2 groups: focused on product features and focused on price.

Increasing the Value of Agricultural Raw Materials Under the Loei Province Safe Food Policy

2025-12-12T14:42:09+07:00

This research aims to develop organic agriculture in Loei Province under food safety standards. The objectives include studying the current situation, identifying problems and needs for organic agriculture, establishing standards for safe food, and creating marketing channels. The target group comprises 20 farmers in Na Din Dam Subdistrict, Mueang Loei District. Using Mixed Methods Research, various tools were employed, including scientific instruments, interviews, focus group discussions, satisfaction assessments, and participatory observations. Statistical methods such as mean, percentage, and standard deviation were applied to analyze the data. The findings revealed significant issues related to chemical agriculture, including health, environmental, economic, and social impacts. Farmers expressed a strong desire for support in year-round vegetable cultivation and knowledge about agriculture and water management. Training sessions and linked activities were conducted, resulting in the development of six agricultural products that received food safety certification and an effective water management system. Additionally, two forms of digital marketing communication emerged: online and offline. Market testing results for processed agricultural products in the area showed the highest level of effective, leading to increased income from sales. Overall, the research has successfully driven food safety initiatives and integrated support from various sectors, backed by funding from the Loei Province Food Safety Committee.

Operational Development Guidelines of Organic Vegetable Farmers in Chanthaburi Province Using a Reference Model for Supply Chain Operations

2026-03-06T08:56:18+07:00

The management of the organic vegetable supply chain across upstream, midstream, and downstream processes formed the basis of this study, which aimed to analyze the problems, obstacles, processes, and activities of the organic vegetable supply chain in Chanthaburi Province. This research applied the Supply Chain Operations Reference (SCOR) model to identify the current operational characteristics and propose improvement guidelines for the organic vegetable supply chain. The researcher conducted in-depth semi-structured interviews with stakeholders throughout the supply chain. The sample group was selected through snowball sampling, including three organic vegetable farmers, one collector, and one transporter, as well as 15 consumers of organic vegetables. The analysis focused on supply chain planning (sP1), procurement according to purchase orders (sS2), organic vegetable delivery for storage (sD1), and production for sale (sM1). In addition, the findings indicated that several supporting processes require improvement, including warehouse efficiency planning (EP.4), procurement efficiency assessment (ES.2), transportation management (ES.6), and production efficiency assessment (EM.2).This research identified key problems and operational constraints within the organic vegetable supply chain in Chanthaburi Province. For organic vegetable farmers, it is recommended that they enhance supply chain coordination and operational efficiency to reduce costs, improve product quality, and increase income from commercial organic vegetable production.

Enhancing Competitive Capabilities of Community Enterprises Through the PRA-TO to Innovation Model: A Coffee Case Study

2026-03-04T14:16:27+07:00

This study employed a mixed methods research design comprising: 1) Qualitative research to analyze the coffee product development process, with 30 purposively selected entrepreneurs from coffee growers' community enterprises in Chala Sub-district, Kanchanaburi Province, using structured interviews and content analysis; 2) Quantitative research to assess coffee product development potential, with 30 purposively selected community enterprise members, using a potential assessment questionnaire and descriptive statistics; and 3) A workshop synthesizing findings with five experts to design coffee product development guidelines using the PRA-TO to Innovation concept - a holistic, integrative framework adaptable as a model for other community enterprises seeking systematic innovation-driven product development, addressing the research gap of limited resources and essential knowledge skills. Findings revealed that the coffee product development process consists of eight stages: planting, maintenance, harvesting, processing, hulling, quality sorting, roasting, and resting and packaging, with a distinctive Honey Processing method as a unique identifier. Overall product development potential was at the highest level (= 4.37). The resulting guidelines for sustainable coffee product development comprise: 1) Preparation; 2) Customer needs identification; 3) Mindset adjustment; 4) Selection and prototyping; 5) Testing; and 6) Market introduction.

Promoting Tourism Cooperation in Border Cities Along the Nong Khai–Laos Corridor: A Case Study of the 21st Century Belt and Road Initiative

2025-11-28T16:11:18+07:00

This study aims to: 1) examine the context and constraints of border tourism development in the Nong Khai–Laos area; and 2) analyze approaches to promoting tourism cooperation in border cities along the Nong Khai–Laos corridor under the 21st Century Belt and Road Initiative. A qualitative research methodology was employed in conjunction with the Ethnographic Delphi Futures Research (EDFR) technique. Data were collected from 22 key informants representing the public sector, private sector, academia, and local communities in the study area. The research instrument was validated using the Index of Item-Objective Congruence (IOC), and data were analyzed using the median, mode, and interquartile range. The findings indicate that: 1) Nong Khai possesses strong potential for development as a border tourism city, particularly in terms of cultural identity, local lifestyle, transportation connectivity, and its strategic role at the regional level. Nevertheless, several constraints persist, including limitations in infrastructure development, destination image communication, and participatory mechanisms at the local level. The study also proposes a model for promoting border tourism in the Nong Khai–Laos area through the conceptualization of the Naga myth landscape as a distinctive cultural tourism asset; 2) The promotion of tourism cooperation should be pursued through seven key dimensions: (1) policy and strategic planning; (2) cooperation and partnerships; (3) infrastructure and logistics; (4) marketing and public relations; (5) management and integration; (6) community capacity development; and (7) monitoring and evaluation. The first four dimensions were evaluated as “most suitable”, while the remaining three were rated as “suitable”, reflecting expert consensus and demonstrating the applicability of these dimensions as a strategic framework for the sustainable development of border cities.

Planning and Development of International Hotel Chain Businesses Based on the Bio-Circular-Green (BCG) Economy Model: A Phenomenological Study in Bangkok

2026-01-12T11:39:10+07:00

The objectives of this research aimed to: 1) study the service standards of international hotel chains; and 2) examine the business planning and development models of international hotel chains based on the BCG Model. It is qualitative research using the phenomenology methodology. Data was collected through in-depth interviews with key informants, including 12 mid-level hotel managers with no less than 3 years of management experience from 12 international hotel chains in Bangkok. The study's findings revealed that: 1) Hard customer-defined standards focus on sales promotion activities and enhancing service capacity, while Soft customer-defined standards emphasize improving employee service quality and attention to detail through organizational culture; and 2) the BCG Model consists of: (1) Bio Economy (B), which emphasizes the efficient use of biological resources; (2) Circular Economy (C), which promotes the reuse and maximization of material utility; and (3) Green Economy (G), which focuses on long-term solutions to ecological pollution caused by business operations. The application of the BCG Model enables international hotel chains to effectively control operational processes, optimize cost efficiency, and limit resource consumption and waste generation, thereby mitigating environmental impacts on stakeholders and surrounding areas while supporting sustainable business development.

Factors Affecting the Intention to Remain in Convenience Store Employment: A Case Study of Scholarship-Supported Students

2026-02-02T09:52:08+07:00

This study focused on analyzing factors affecting intention to stay in convenience store employment among scholarship-supported students, using quantitative research with structural equation modeling. The sample comprised 325 scholarship-supported students. The instrument used was a questionnaire that underwent validity testing with reliability coefficients (Cronbach's alpha) ranging from 0.867 to 0.939. Data analysis included descriptive statistics, Pearson correlation test, and structural equation modeling using maximum likelihood estimation method. The results revealed that 1) three factors had direct effects on intention to stay: job satisfaction (β= 0.935), employee engagement (β= 0.282), and relationships with supervisors and co-workers (β= -0.239); 2) job satisfaction acted as a full mediator between work–life balance (β= 0.144), organizational support (β= 0.273), and organizational culture (β= 0.223) and intention to stay; and 3) employee engagement served as a full mediator between compensation and benefits (β= 0.083) and organizational culture (β= 0.099) and intention to stay, with organizational culture also having an indirect effect through employee engagement (β= 0.099). The study demonstrates that retaining employees in this group depends on integrating psychological and social dimensions in the workplace, where job satisfaction and employee engagement are key mechanisms for sustainable workforce retention.

Safety Attitudes and Safety Behaviors of Flight Attendants under the Aviation Safety Management Framework Based on ICAO Annex 19

2026-01-21T09:34:02+07:00

This research aimed to: 1) examine the personal factors of flight attendants at Don Mueang International Airport; 2) investigate safety attitudes; 3) study safety behavior in the workplace; 4) examine opinions toward ICAO aviation regulations; 5) investigate opinions toward the international standard ANNEX 19; and 6) analyze the relationships between safety attitudes and safety behavior at work with opinions toward ICAO aviation regulations and ANNEX 19 international standards. This study employed a quantitative research design using a questionnaire as the research instrument. The sample was obtained through non-probability sampling using purposive sampling. Data were collected from 400 flight attendants stationed at Don Mueang International Airport. The statistical methods used for data analysis included frequency distribution, percentage, mean, standard deviation, and Pearson correlation coefficient. The results revealed that: 1) most flight attendants at Don Mueang International Airport were female, aged between 21–30 years, earned more than 30,001 baht per month, and were primarily in the position of flight attendants; 2) Overall safety attitude was at the highest level of agreement (= 4.772); 3) Overall safety behavior was also at the highest level of agreement (= 4.728); 4) Opinions toward ICAO aviation regulations were at the highest level of agreement (= 4.713); 5) Opinions toward the ANNEX 19 international standard were at the highest level (= 4.732); 6) Safety attitude and safety behavior at work were found to have a high level of correlation with opinions toward ICAO aviation regulations (r= 0.825, 0.818). Meanwhile, safety attitude and safety behavior at work were found to have a moderate to high level of correlation with opinions toward ICAO Annex 19 international safety standards (r= 0.815, 0.717).

A Comparison of Service Recipient Satisfaction Based on Individual Characteristics and Guidelines for Improving the Quality of Research Administration Services of the Division of Research Administration and Academic Services, Kasetsart University Chalermphrakiat Sakon Nakhon Province Campus

2025-12-04T16:09:19+07:00

This study aimed to compare personal factors affecting service satisfaction among recipients of the Division of Research Administration and Academic Services at Kasetsart University, Chalermphrakiat Sakon Nakhon Province Campus, and to propose guidelines for improving service quality. The sample comprised 100 lecturers and academic support staff selected through purposive sampling. The research instrument was a structured questionnaire consisting of three sections: personal characteristics, satisfaction with services across five dimensions (research support, researcher development, research promotion, management, and communication and public relations), and recommendations. Content validity was evaluated using the Index of Item–Objective Congruence (IOC), yielding a value of 0.70. Reliability analysis using Cronbach’s alpha coefficient produced a value of 0.87, indicating acceptable internal consistency. Descriptive statistics, including frequency, percentage, mean, and standard deviation, were employed. Differences in mean scores were analyzed using t-tests and one-way ANOVA, and pairwise comparisons were performed using the Least Significant Difference (LSD) method. The findings indicated that respondents reported an overall high level of satisfaction with the services provided (= 3.83). Personal factors that significantly affected satisfaction levels included organizational affiliation and years of service. Pairwise comparisons revealed significant differences between the Faculty of Science and Engineering and the Faculty of Liberal Arts and Management Science, between the Faculty of Science and Engineering and the Chalermphrakiat Campus Office, and between personnel with fewer than three years of service and those with more than five years of service. Respondents affiliated with the Faculty of Science and Engineering and those with fewer years of service indicated a greater need for improvements in research support services, whereas respondents from the Faculty of Liberal Arts and Management Science, the campus office, and personnel with more years of service emphasized the need for enhanced research promotion services. Regarding the guidelines for improving service quality, the findings indicate that the quality of services provided by the research administration should be enhanced in three key areas: research support, research promotion, and the development of a research ecosystem, in order to align with the needs of service recipients.