FEU Academic Review 2021-01-27T15:45:25+07:00 ผู้ช่วยศาสตราจารย์ ดร.พงศ์กร จันทราช Open Journal Systems <p><strong>ISSN : 2651-107X (Online)</strong></p> <p>FEU Academic Review Journal published as printed journal (ISSN: 1905-9590) during November 2007 – September 2018. Since 2015, FEU Academic Review Journal (Volume 8, Issue 2) started publishing online Journal (ISSN: 2651-107X). The objective is to be a medium of publishing academic works, research works and creative works both in Thai and English in the fields of Business Administration and Management. Political Science and Public Administration, Communication Arts, Arts, Information Technology and Interdisciplinary Studies in Humanities and Social Science.</p> <p>Since 2007, FEU Academic Review Journal have been published and issued semiannually (2 issues/ year): Issue 1 (June - November) and Issue 2 (December - May). In 2015, the issue was changed into quarterly&nbsp; (4 issues/year) starting from Vol. 9 Issue 1 onwards as follows: Issue 1 (May - July), Issue 2 (August - October), Issue 3 (November - January) and Issue 4 (February - April). In addition, to avoid publishing the same journal over the year, the issue was changed again in 2016 starting from Issue 1 (January - March) and ending with Issue 4 (October - December)</p> <p>FEU Academic Reviewe Journal publishes academic articles, research articles, review articles and book reviews in both Thai and English with the review process of 2 reviewers in the related fields. FEU Academic Review Journal has been approved and published on the database of Thai Journal Citation Index Centre (TCI) Tier 2: Humanities and Social Sciences.</p> <p>&nbsp;</p> Full Issue 2020-12-28T23:00:28+07:00 Chattip Suwannachin 2020-12-28T10:35:02+07:00 Copyright (c) 2020 FEU Academic Review Front Section 2020-12-28T23:01:08+07:00 Chattip Suwannachin 2020-12-18T12:20:29+07:00 Copyright (c) 2020 FEU Academic Review Effects of Quality Control in Accordance with Thai Standard on Quality Control No.1 (TSQC1) on Audit Quality of International Auditing Firms (Big 4) and Local Auditing Firms (Non-Big 4) in View of Auditors Approved by the Office of Securities and Exchange Commission in Thailand 2021-01-27T15:45:25+07:00 วันสิริ ประเสริฐทรัพย์ <p>The&nbsp;objectives&nbsp;of this research were&nbsp;to (1) study of quality control&nbsp;in accordance with&nbsp;Thai Standard Quality Control No.1 (TSQC1) and audit quality of International auditing firms (Big 4) and local auditing firms (Non-Big 4), (2) compare differences of quality control of Big 4 and Non-Big 4, (3) compare differences of audit quality of Big 4 and Non-Big 4, (4) study the relationship of quality control according to&nbsp;TSQC1&nbsp;with overall audit quality and (5) study effects of quality control according to&nbsp;TSQC1&nbsp;on audit quality. Using questionnaires to collect data from 115 auditors of Big 4 and Non-Big 4; data&nbsp;were analyzed&nbsp;using means, t-test, multiple correlation coefficients and multiple regression analysis by enter method. Using structured interview forms to collect&nbsp;additional&nbsp;data from 112 auditors of Big 4 and Non-Big 4, selected by purposive sampling; data&nbsp;were analyzed&nbsp;using inductive analytic method.&nbsp;&nbsp;The results were found that Big&nbsp;4 and Non-Big 4 had differences of quality control and audit quality in all elements except&nbsp;clearness. Quality control had positive relationship with overall audit quality and prediction equation of overall audit quality,&nbsp;operational element and relevant ethical&nbsp;requirement had positive impact to overall audit quality&nbsp;significantly&nbsp;at level of 0.5. Overall audit quality = 1.765+.291 (operational) +.220 (relevant ethical requirement).</p> 2020-12-17T14:55:25+07:00 Copyright (c) 2020 FEU Academic Review Research Synthesis of the Area Nan Province during 2006 - 2016 for Problem Solving Management and Local Development 2020-12-28T22:10:46+07:00 anake chitkesorn Taien Layraman <p class="a"><span lang="EN-GB">The </span><span lang="EN-US">research aims </span><span lang="EN-GB">to</span><span lang="TH">: (</span><span lang="EN-GB">1</span><span lang="TH">) </span><span lang="EN-GB">study the research characteristics, </span><span lang="TH">(</span><span lang="EN-GB">2</span><span lang="TH">) </span><span lang="EN-GB">synthesize the research conducted in the areas of Nan province, and </span><span lang="TH">(</span><span lang="EN-GB">3</span><span lang="TH">) </span><span lang="EN-US">provide </span><span lang="EN-GB">policy recommendations for problem solving and local development</span><span lang="TH">. </span><span lang="EN-GB">The samples were 105 reports </span><span lang="EN-US">of the research conducted </span><span lang="EN-GB">in the </span><span lang="EN-US">areas of </span><span lang="EN-GB">Nan province which were granted by the Thailand Science Research and Innovation, the National Research Council of Thailand and the Office of the Higher Education Commission in year </span><span lang="TH">2006-2016. </span><span lang="EN-US">Using </span><span lang="EN-GB">research characteristic</span><span lang="EN-US">s</span> <span lang="EN-US">recording </span><span lang="EN-GB">form</span><span lang="EN-US"> to collect data</span><span lang="TH">. </span><span lang="EN-GB">The content analysis was used as the method for research synthesis</span><span lang="TH">. </span><span lang="EN-US">It was found</span> <span lang="EN-GB">that most of the researches were funded by the National Research Council of Thailand</span><span lang="TH">. </span><span lang="EN-GB">The focuses of those researches were to describe the phenomena in the local social context according to the</span><span lang="EN-US"> Strategic Plan for Provincial Development of Nan Province</span><span lang="TH"> (2014 - 2017) </span><span lang="EN-GB">in Strategy 3</span><span lang="TH"> (</span><span lang="EN-GB">the development and enhancement of </span><span lang="EN-US">people</span><span lang="TH">’</span><span lang="EN-US">s </span><span lang="EN-GB">quality of life to correspond to the community way of life in accordance with the Sufficiency Economy Philosophy</span><span lang="TH">). </span><span lang="EN-GB">The policy recommendations for problem solving and local development were as follows</span><span lang="TH">: </span><span lang="EN-GB">the strategic issues in environmental management and natural resource values development by civil society involvement; </span><span lang="EN-US">the </span><span lang="EN-GB">development and enhancement </span><span lang="EN-GB">of people</span><span lang="TH">’</span><span lang="EN-GB">s quality of life to correspond to the community way of life in accordance with the Sufficiency Economy Philosophy; agriculture for sustainability; </span><span lang="EN-US">the development and enhancement of the </span><span lang="EN-GB">trade and economic potential, investment and tourism, </span><span lang="EN-US">including the creation of process of</span> <span lang="EN-GB">the promotion and the collaboration of all relevant parties to achieve sustainability</span><span lang="TH">.</span></p> 2020-12-17T15:38:47+07:00 Copyright (c) 2020 FEU Academic Review Civic Education Content Analysis in Civil Duties and Moral Textbooks for Vocational Certificate Students 2020-12-28T17:25:50+07:00 กัมปนาท คำอินบุตร จารุณี มณีกุล ชรินทร์ มั่งคั่ง <p>The purposes of this research were (1) to analyze the content of civic education in Civil Duties and Moral Textbooks (2) to compare the content of civic education in each textbook and (3) to analyze the content and to compare it to the morals vocational certificate curriculum.&nbsp;The data sources were 14 Civil Duties and Moral Textbooks from various publishers. The samples were 5 textbooks; selected by purposive sampling. The research instruments were (1) the civic education content analyzing in Civil Duties and Moral Textbooks form (2) the interview form for interview author of Civil Duties and Moral textbook about civic education content. Data were analyzed using frequency and percentage. The results revealed that (1) the civic education content covered 6 analyzed issues in textbooks; the most purpose had to instruct good citizens in social responsibility issue was at 29.78% (2) the comparison of the content of civic education in each textbook found that there had the most content about social responsibility was at 29.78% and different acceptance content was at lowest, 5.33%. The content of civic education in Civil Duties and Moral Textbooks of the third publisher in the overall had the most details of civic education 26.89%. The content of civic education in Civil Duties and Moral Textbooks of the second publisher has the least details of civic education 14% and (3) The content of civic education in each textbook related to the purpose of the morals vocational certificate curriculum is in all aspects with 100%.</p> 2020-12-17T16:37:57+07:00 Copyright (c) 2020 FEU Academic Review Back Section 2020-12-28T17:25:51+07:00 Chattip Suwannachin 2020-12-18T13:04:03+07:00 Copyright (c) 2020 FEU Academic Review