RMUTP Research Journal Humanities and Social Sciences

An Investigation into the Current Status and Participation Needs in National Invention Competitions among Students at Pattaya City School

Aditad Eamrucksa — 2026-06-30

The objectives of this research were to 1) study the current state and needs for participating in national invention competition activities, 2) compare personal factors with the needs for participating in national invention competition activities among students of Muang Pattaya 7 School (Ban Nong Phang Khae), and 3) investigate current state factors affecting the students' needs for participating in these activities at Muang Pattaya 7 School (Ban Nong Phang Khae). This quantitative research utilized questionnaires to collect data from 302 students at Muang Pattaya 7 School (Ban Nong Phang Khae). The statistics used for data analysis included frequency, percentage, mean, standard deviation, t-test, One-Way ANOVA, and multiple regression analysis. The research results revealed that 1) the current state of invention activity management was at a high level, particularly in the aspects of activity implementation components and evaluation, while the students' needs for participating in the activities were also at a high level, with developing teamwork skills and showcasing abilities being the top priorities. The comparative results indicated that 2) students with different genders and grade levels had different needs for participating in national invention competition activities with statistical significance at the .05 level. Additionally, 3) the current state factors affected the needs for participating in national invention competition activities, with all aspects together predicting the needs at 82.9 percent.

Tax planning affects a company's operations through executive compensation

Kanoknan Malasri — 2026-06-30

This study aims to examine the impact of tax planning on corporate performance, with executive compensation acting as a mediating variable. The sample consists of 569 companies listed on the Stock Exchange of Thailand during the period 2021–2023, excluding firms in the financial sector, mutual funds, and companies with incomplete data, resulting in a total of 1,335 observations. Data were analyzed using descriptive statistics and multiple regression analysis to investigate the relationship between tax planning variables and corporate performance. The findings indicate that effective tax planning can reduce the corporate tax burden without adversely affecting net profit and also has a positive impact on executive compensation, thereby creating appropriate incentives for managerial performance. This effect is particularly evident in terms of Return on Equity (ROE) and Earnings per Share (EPS). Furthermore, the tax-to-asset ratio (TAX_ASSET) is positively associated with executive compensation, highlighting the role of tax planning as an important strategic tool in enhancing long-term corporate sustainability. However, tax planning should be conducted with transparency and strict compliance with regulations, as excessive exploitation of legal loopholes or lack of transparency may lead to reputational risks and reduce stakeholders’ confidence in the long run (Hanlon & Heitzman, 2010; Desai & Dharmapala, 2006).

The Influence of Ownership Structure on Working Capital Management of Listed Companies in the Stock Exchange of Thailand

Suparaporn Sawasu — 2026-06-30

This study employs a quantitative research design utilizing secondary data to analyze the influence of ownership structure on the working capital management of companies listed on the Stock Exchange of Thailand (SET). The initial sample comprised listed companies during the fiscal years 2023 to 2024, yielding a baseline of 1,268 observations from 634 firms. After applying explicit exclusion criteria specifically omitting financial institutions due to their distinct regulatory frameworks and operational guidelines, alongside companies with incomplete or deficient financial records totaling 227 observations the final analytical framework consisted of 1,041 observations. The empirical findings from multiple regression analysis indicate that all five dimensions of ownership structure namely institutional, government, foreign, individual, and family/executive ownership exert a statistically significant positive impact on the working capital to total assets ratio (R²=0.537, Adjusted R²=0.536, F-statistic=856.380)Notably, government ownership exhibits the most substantial positive influence on the ratio (β=0.076, p<.05), followed by foreign ownership (β=0.057, p<.10). These results demonstrate that under diverse corporate ownership structures, Thai listed companies tend to adopt conservative liquidity policies, maintaining a high proportion of current assets to mitigate liquidity risks and absorb economic volatility. This operational behavior strictly aligns with the risk prevention hypothesis and agency theory. Conclusively, these findings substantiate the risk prevention framework, indicating that corporate ownership characteristics serve as a pivotal strategic determinant of organizational liquidity policies, thereby fostering market confidence and long-term survival amidst highly uncertain macroeconomic conditions.

The Relationship between Psychological Well-being of Educational Personnel and School Administration under the Nonthaburi Secondary Educational Service Area Office

Panaphop Komaladhara — 2026-06-30

This research aimed to 1) study the level of psychological well-being of teachers and educational personnel, 2) study the level of school administration, and 3) examine the relationship between psychological well-being of teachers and educational personnel and school administration under the Nonthaburi Secondary Educational Service Area Office. The sample consisted of 350 teachers and educational personnel from 18 schools, selected by Stratified Random Sampling, Data were analyzed using frequency, percentage, mean, standard deviation, and Pearson product moment correlation coefficient, along with qualitative analysis of open-ended responses. The findings revealed that 1) the overall psychological well-being of teachers and educational personnel was at a high level, with self-confidence and self-worth perception ranking highest, followed by social well-being and relationships, emotional well-being, and work-life balance ranking lowest, indicating that personnel still faced challenges with excessive workload and balancing work with personal life; 2) the overall school administration was at a high level, with academic administration ranking highest, followed by educational quality assurance, general administration, administrator leadership, budget administration, and personnel administration ranking lowest, particularly in terms of professional development opportunities; and 3) psychological well-being of teachers and educational personnel had a very high positive correlation with school administration at the .05 significance level (r=0.92). Qualitative data confirmed a bidirectional positive relationship forming a reinforcing cycle between the two variables.

Result of Using an Administrative Model for Organization of Occupational Innovation to Enhance Application and Responsibility at Satuk Industrial and Community Education College

Rangsan Tobwar — 2026-06-30

The objectives of this study aimed to 1) examine the implementation outcomes of an administrative model for occupational innovation organization designed to enhance learners' application and responsibility, and 2) evaluate the developed administrative framework. The target population providing research data consisted of 52 teachers at Satuk Industrial and Community Education College, under the Buriram Provincial Office of Vocational Education, during the second semester of the 2024 academic year. The research instruments were categorized into two main components: Part I: an assessment form measuring model implementation behavior, which encompassed four key areas including 1) active learning lesson plans, 2) active learning management, 3) student assignments/projects, and 4) learners' application and responsibility and Part II: an evaluation form assessing the efficiency of the administrative model itself. Descriptive statistics, specifically mean and standard deviation, were utilized for data analysis. The research findings revealed that 1) the overall implementation outcomes of the aforementioned administrative model achieved the highest level based on the evaluation criteria, and 2) the assessment of the developed administrative model was also rated at the highest level. These discoveries reflect that the newly established framework is highly appropriate for execution as a core mechanism to cultivate students' application and responsibility. Furthermore, it can effectively serve as an exemplary prototype for institutional development in other educational organizations.

The Transmission of Fruit and Vegetable Carving Wisdom: Insights from Teacher Burinpattara Choowoong

Sakarin Hongrattanavorakit — 2026-06-30

This research aimed to: 1) investigate the experiences, concepts, and wisdom underlying the creative fruit and vegetable carving works of Teacher Burinpattara Choowoong; and 2) examine the process of knowledge transmission and the teaching spirit employed in fruit and vegetable carving instruction. The study adopted a qualitative ethnographic research approach. Data were collected through in-depth interviews with 15 key informants, non-participant observation, and document analysis. The data were analyzed using content analysis and validated through triangulation. The findings revealed that 1) Teacher Burinpattara Choowoong’s experiences, concepts, and wisdom in fruit and vegetable carving emerged from personal passion and interest, developed through self-directed learning, observation of role-model teachers, and continuous practice, resulting in expertise and a distinctive personal identity. Inspiration was drawn from the beauty of Thai arts and culture, along with a commitment to preserving and transmitting Thai wisdom to future generations. Emphasis was also placed on precision, elegance, and the adaptation of Thai artistic traditions to contemporary contexts. Furthermore, 2) the process of knowledge transmission involved hands-on learning from basic to advanced levels while instilling moral values, patience, and responsibility. Teacher Burinpat Chuwong demonstrated a strong teaching spirit characterized by dedication and selflessness, openly sharing knowledge without reservation and integrating digital media as a tool for knowledge dissemination. Although fruit and vegetable carving has adapted to contemporary social contexts, challenges remain in preserving the artistic and cultural values of Thai heritage.