Journal of Social Innovation and Lifelong Learning
https://so01.tci-thaijo.org/index.php/FEU
<p><strong>ISSN : 3027-8414 (Online)</strong></p> <p>Journal of Social Innovation and Lifelong Learning was originally established as the FEU Academic Review Journal, FEU Academic Review Journal published as printed journal during November 2007 – September 2018. Since 2015, FEU Academic Review Journal (Volume 8, Issue 2) started publishing online Journal. 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 (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). In 2024, the journal was renamed the <strong>Journal of Social Innovation and Lifelong Learning</strong> with <strong>ISSN: 3027-8414 (Online)</strong>. This change took effect starting with Volume 18, Issue 1 (January-April 2024).</p> <p>Journal of Social Innovation and Lifelong Learning publishes academic articles, research articles, review articles and book reviews in both Thai and English with the review process of 3 reviewers in the related fields (Double-Blind Review). The Journal of Social Innovation and Lifelong Learning has been certified by Thai Journal Citation Index Centre (TCI) <strong><em>Tier 1: Humanities and Social Sciences</em></strong> (from January 1, 2025 to December 31, 2029).</p> <p> </p>มหาวิทยาลัยฟาร์อีสเทอร์นen-USJournal of Social Innovation and Lifelong Learning3027-8414<p>1. Any views and comments in the Journal of Social Innovation and Lifelong Learning are the authors’ views. The editorial staff have not to agree with those views and it is not considered as the editorial’s responsibility.<br />2. The responsibility of content and draft check of each article belongs to each author. In case, there is any lawsuit about copyright infringement. It is considered as the authors’ sole responsibility.<br />3. The article copyright belonging to the authors and The Far Eastern University are copyrighted legally. Republication must be received direct permission from the authors and The Far Eastern University in written form.</p>Back Section
https://so01.tci-thaijo.org/index.php/FEU/article/view/283633
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2025-09-252025-09-25192458463Full Issue
https://so01.tci-thaijo.org/index.php/FEU/article/view/283634
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2025-09-252025-09-25192The Development of English Reading Comprehension Skills Using Problem-Based Learning with the Think-Pair-Share Technique to Enhance the Reading Achievement of Vocational Students
https://so01.tci-thaijo.org/index.php/FEU/article/view/278879
<p>This research aimed to 1) develop lesson plans using the Problem-Based Learning (PBL) approach integrated with the Think-Pair-Share (TPS) technique to enhance English reading comprehension ability among second-year vocational certificate students at Banhong Industrial and Community Education College, Lamphun Province; 2) compare students' reading comprehension achievement before and after the implementation of the PBL with TPS; and 3) examine students’ attitudes toward learning through PBL with TPS. The sample consisted of 20 second-year vocational certificate students from Class 1 in the second semester of the 2024 academic year, selected through purposive sampling using the intact class as the sampling unit. The total duration of the intervention was 18 hours. Research instruments included six lesson plans, an English reading comprehension test, and a semi-structured interview. Data were analyzed using mean, standard deviation, t-test, and content analysis. The findings revealed that 1) the developed lesson plans were highly appropriate (<img id="output" src="https://latex.codecogs.com/svg.image?\bar{x}" alt="equation" /> = 4.80, S.D. = 0.32); 2) students’ post-test scores in English reading comprehension were significantly higher than their pre-test scores at the 0.05 level; and 3) students expressed positive attitudes toward learning through PBL with TPS, especially regarding the learning process, collaboration in class, development of reading comprehension skills, and learning outcomes. The results confirm the effectiveness of the Problem-Based Learning approach integrated with the Think-Pair-Share technique in developing English reading comprehension skills among vocational students. This approach also promotes active learning, analytical thinking, and student engagement, which can be applied effectively in vocational English instruction.</p>Oraphan InnalaDusadee RangseechatchawanKiattichai Saitakham
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2025-08-312025-08-31192124A Study of the Need for Managing the Bachelor of Business Administration Program with International Cooperation Towards Internationalization
https://so01.tci-thaijo.org/index.php/FEU/article/view/280486
<p>This research article aims to study the current state, desired state, and necessary needs for the management of the Bachelor of Business Administration (BBA) program that involves collaboration between Thai higher education institutions and foreign vocational institutions. Data was collected through questionnaires distributed to 45 faculty members involved in the BBA program related to international business from both public and private higher education institutions. The research findings are as follows: 1) Curriculum Management: Both public and private sectors emphasize online learning and the use of English by instructors. The desired state for the public sector focuses on learning outside the classroom, while the private sector prioritizes virtual learning environments. The necessary need is to develop more learning spaces outside the classroom. 2) Academic Administration: Both sectors emphasize teaching through electronic media and blended learning. The desired state focuses on integrating flexible content that is appropriate for the modern era. The necessary need is for comprehensive assessment and quality assurance through participation from various stakeholders to enhance educational standards. 3) Internship Experience: Both public and private sectors emphasize planning and evaluating internship experiences. The public sector focuses on online internships and evaluations by instructors, while the private sector uses the Backward Design approach and workplace simulation methods. The desired state places importance on evaluations from both instructors and employers. The highest necessary need is preparing for online internships and evaluating students' performance.</p>Achareeya NunthasiriphonSornnate AreesophonpichetUjsara Prasertsin
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2025-08-312025-08-311922549Strengthening Leadership According to the Four Brahmavihara Principles Through the Basic Unit Leader Training Course of Students of Faculty of Education, Mahamakut Buddhist University Lanna Campus
https://so01.tci-thaijo.org/index.php/FEU/article/view/275728
<p>This research article aimed to study and analyze the development of leadership based on the principles of the Four Brahmaviharas through the role of scoutmasters and hiking activities in the Basic Unit Leader Training Course. It also proposed ways to enhance leadership accordingly. The sample group consisted of 88 students from the Faculty of Education at Mahamakut Buddhist University, Lanna Campus, who participated in the training camp. Data collection was conducted using a questionnaire, and the data were analyzed using the mean and standard deviation. The results showed that: 1) Students from the Faculty of Education who participated in the training were mostly enrolled in language-related programs, reflecting the labor market's emphasis on foreign language communication skills. They expressed a very high level of agreement (average score of 4.40) regarding the development of leadership based on the Four Brahmaviharas—particularly Mudita (sympathetic joy) and Upekkha (equanimity). This reflects the effectiveness of the training program in cultivating ethical leadership in a concrete manner, aligned with the educational context of Buddhist universities that integrate Dhamma principles with academic knowledge through diverse learning activities. 2) It is recommended to further promote and diversify the training activities, emphasizing experiential learning and reflective thinking to foster sustainable behavioral and attitudinal change through the integration of learned knowledge into real-life practice</p>Sangad ChienjuntukPhitak FaengkotCharoonsak Phaeng
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2025-08-312025-08-311925072Intrinsic and Extrinsic Motivation that Influences Performance through Commitment and Engagement in MICE Careers
https://so01.tci-thaijo.org/index.php/FEU/article/view/272254
<p>The research aims to 1) study internal motivation that affects creative performance, 2) study extrinsic motivation that affects creative performance, and 3) study internal and external motivation that affects creative performance. Examining the effects of intrinsic and extrinsic motivation on creative work performance, with commitment to the MICE career as a mediating variable. This study employs a quantitative research approach. Data was collected from questionnaires with representatives of private sector officials in the MICE industry from various associations related such as the International Convention Association (Thailand), Thai Exhibition Association Event, Creative Association, Thai Hotel Association, and the Trade Association for Promoting Tourism (Thailand), totaling 224 samples. Statistics used in the analysis include descriptive statistics, including mean, percentage, standard deviation, and Path analysis. The results of the study found that 1) intrinsic motivation affects creative performance, 2) extrinsic motivation affects creative performance, and 3) intrinsic and extrinsic motivation affects performance. Creative work performance with commitment to the MICE career as a transmission variable is consistent with the empirical data and passes the criteria. The model value based on the assumption of harmony with the empirical data passed the criteria, with the x<sup>2</sup> value equal to 3.999, the p-value of the x<sup>2</sup> value equal to 0.406, the x<sup>2</sup> / df < 2 value equal to 1.00, the CFI value equal to 1.00, the GFI value equal to 0.995. The AGFI value was 0.975, and the RMSEA value was 0.00.</p>Orachorn WongpanngamViroj JadesadalugWongladda Weerapaiboon
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2025-08-312025-08-311927391 Organizing Activities to Integrate the use of Hands Creatively to Promote Small Muscles in Early Childhood
https://so01.tci-thaijo.org/index.php/FEU/article/view/279386
<p>This research aimed to (1) develop a manual for organizing activities that integrate creative hand use to promote small muscles in early childhood children and (2) Compare the ability to use small muscles of early childhood children before and after organizing activities to integrate creative hand use The sample group consisted of preschool children aged 3–4 years, studying in Kindergarten 1, Semester 1, Academic Year 2024 Huai Khrai Municipality School, Mae Sai District, Chiang Rai Province, has 8 male students and 12 female students, totaling 20 students which was obtained by simple random sampling from 3 schools, consisting of 34 male students and 41 female students, totaling 75 students The statistics used in data analysis were content validity, mean, standard deviation and t-test (Dependent Sample). The research instruments consisted of a manual for organizing creative hand-use integration activities to promote small muscles in early childhood children There are 30 activities with 4 activity steps: 1) the opening up stage, 2) one brain, two hands stage, 3) telling stories to each other stage, and 4) the maintenance stage, and an assessment of the ability to use small muscles of young children, which is a situational type, with 4. The research results found that (1) the results of the evaluation of the efficiency of the manual for organizing activities integrating the use of hands creatively situations To promote small muscles in early childhood children, the efficiency E<sub>1</sub> = 88.54 E<sub>2</sub> = 98.75 is higher than the standard criteria, the efficiency according to the criteria is 80/80 and (2) The results of the comparison of the ability to use small muscles of early childhood children before and after organizing the activities to integrate creative hand use found that the ability to use small muscles of early childhood children was significantly higher at the statistical level of 0.01 level.</p>Ratchadaporn YalaSirimas KosanpipatChamaimone Srisurak
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2025-08-312025-08-3119292109Strategic Management Approaches to Support International Student Mobility in Thai Higher Education Institutions
https://so01.tci-thaijo.org/index.php/FEU/article/view/280621
<p>This research aims to study the current situation and propose strategic management approaches to support international student mobility (ISM) in Thai higher education institutions. A mixed-methods research design was employed. The sample consisted of 84 participants from seven Thai higher education institutions with the highest cumulative number of international students between academic years 2018 and 2023. The participants included: 1) seven university-level administrators responsible for internationalization, 2) seven heads of international affairs offices, and 3) 70 international students currently enrolled in Thai higher education institutions (10 students from each institution). The sample size was determined based on Krejcie and Morgan’s table and selected through purposive selection. Research instruments included semi-structured interview protocols and questionnaires regarding the current management practices for international student mobility, using a five-point rating scale. Data were analyzed using content analysis in conjunction with descriptive statistics. The findings revealed that Thai universities currently demonstrate strong commitment to promoting ISM through the establishment of dedicated international offices, the development of international programs, the integration of digital technology, the promotion of intercultural understanding, and the enhancement of scholarship systems. International students placed the highest value on the support provided by university staff and faculty members. The study identified four strategic management approaches: 1) promoting internationalization through academic programs and academic collaboration; 2) developing accessible policies and support mechanisms, including admission systems, scholarships, and proactive academic advising; 3) enhancing added value through intercultural activities, future skills development, and partnerships with the private sector; and 4) implementing an integrated student services system that emphasizes equity and sustainable care for international students.</p>Sinchai LekwanitchakulSornnate AreesophonpichetMongkolchai Wiriyapinit
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2025-08-312025-08-31192110134The Development of Unplugged Coding Teaching Media Sets to Promote Problem-Solving Skills in Early Childhood
https://so01.tci-thaijo.org/index.php/FEU/article/view/279537
<p>The objectives of this research were: (1) to develop an Unplugged Coding teaching media sets for early childhood learners, and (2) to compare the problem-solving skills of early childhood learners before and after using the unplugged coding media sets. This study employed a quasi-experimental research design. The participants consisted of 13 kindergarten-level 3 students (both boys and girls) who were enrolled in the first semester of the 2024 academic year at Chumchon Ban Sri Donchai School, selected through cluster random sampling. The research instruments included: (1) a sets of unplugged coding media along with user manuals designed to enhance problem-solving skills in early childhood learners, (2) an image-based problem-solving skills assessment form for early childhood learners. This tool was administered as both a pretest and a posttest. Data were analyzed using content validity indexing, mean, standard deviation, and dependent t-test statistics. The research findings revealed that: (1) the efficiency of the developed unplugged coding media sets was found to be E<sub>1</sub>/E<sub>2</sub> = 87.01/94.59, which is higher than the established standard efficiency criteria of 80/80; and (2) the average scores of problem-solving skills before and after using the unplugged coding media set were 17.92 and 25.54, respectively. The post-intervention scores were significantly higher than the pre-intervention scores at the 0.01 level.</p>Thitisuda SuwannahongChamaimone SrisurakRoselin Petagon
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2025-08-312025-08-31192135151Development of a Set of Computational Mathematics Activities to Mathematical Abilities for Early Childhood Children
https://so01.tci-thaijo.org/index.php/FEU/article/view/279592
<p>This research aimed to develop a set of mathematical thinking activity packages to enhance mathematical abilities in early childhood education. The specific objectives were as follows: (1) To study the results of developing mathematical thinking activity packages designed to improve mathematical abilities in young children. And (2) To compare the mathematical abilities of young children before and after using the mathematical thinking activity packages. The sample group consisted of 28 children aged 4–5 years, who were enrolled in Kindergarten 2/1 during the second semester of the 2024 academic year at Ban San Kamphaeng School, under the Chiang Mai Primary Educational Service Area Office 1. The participants were selected through cluster random sampling. The research instruments included: Five sets of mathematical thinking activity manuals designed to enhance mathematical abilities in young children, comprising a total of 30 activities. A mathematics ability assessment in the form of a pictorial test, in which young children were required to select the correct image in response to each of the 10 items. This assessment was administered both before and after the implementation of the activities as a pretest and posttest. The statistical methods employed for data analysis included content validity, mean, standard deviation, and t-test analysis. The objective of this study was to develop mathematical thinking activity packages that promote mathematical abilities in young children. The findings revealed that the developed activity packages met the efficiency criteria of 80/80. The results can be summarized as follows: (1) The mathematical thinking activity packages demonstrated an efficiency level exceeding the established criteria, with an E<sub>1</sub> score of 94.62 and an E<sub>2</sub> score of 89.80, both surpassing the 80/80 benchmark. And (2) A comparison of the pretest and posttest scores showed a statistically significant improvement in mathematical abilities at the .01 level. The standard deviation before the intervention was 2.19, while after the intervention, it increased to 14.44. The research findings indicate that the developed activity packages effectively enhanced the mathematical abilities of young children.</p>Panthita ViangnonChamaimone SrisurakSirimas Kosanpipat
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2025-08-312025-08-31192152172Product Development and Marketing Strategy for Community Product of the Elderly Yang Noeng Support Community Group, Saraphi District, Chiang Mai Province
https://so01.tci-thaijo.org/index.php/FEU/article/view/280063
<p>This research aims to develop a product brand, packaging structure, product labeling, and laundry detergent, as well as to create a marketing strategy for the Yang Noeng Community Elderly Support Group. A mixed-methods research approach was employed. The qualitative approach involved in-depth interviews with 30 members of the elderly support group, and the data were analyzed using content analysis. For the quantitative approach, data were collected through a consumer opinion survey of 400 respondents in Chiang Mai Province and analyzed using descriptive statistics. The findings indicate that the elderly group can operate and grow sustainably if supported in marketing, packaging development, and distribution channels. A strong correlation between brand development and consumer satisfaction were revealed as high average score. The t-test result was 35.812, which is significantly higher than the critical value at the .05 significance level. The findings from the strategic marketing plan development identified four key strategies: (1)Strength and Opportunity strategy (SO): focusing on identity and online marketing; (2)Weakness and Opportunity strategy (WO): collaborating with local communities and educational institutions; (3)Strength and Threat strategy (ST): developing production processes and personnel; and (4)Weakness and Threat strategy (WT): focusing on building networks and Voice of Customer feedback through online channels.</p>Nipapan SaikaewPrapbhan ApiwongNon NaknakaPatchalicha MuangkhamSupicha Teddaroon
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2025-08-312025-08-31192173194Process Analysis and Application of Information Technology with VSM in Health Emergency Management for Golf Tourism
https://so01.tci-thaijo.org/index.php/FEU/article/view/279667
<p>Golf tourism has become increasingly popular, particularly among international tourists. However, emergency management systems in golf courses still lack comprehensiveness in recording player’s health information, as well as sufficient first aid skills among on-site personnel, and face limitations in accessing incident locations, resulting in delays in providing assistance. This study aims to (1)analyze the current emergency management process in golf courses using the Value Stream Mapping (VSM) tool and (2) design and implement an emergency incident management process through an emergency response system to enhance safety and health management in golf tourism. As well as to conduct an experimental application of an existing emergency management concept to compare the efficiency of emergency response when information technology is applied. This research employed simulation of ten common emergency scenarios occurring in golf courses in Bangkok and Chiang Mai–Lamphun areas. Data were collected on the process and response time both before and after applying the emergency management concept, and analyzed using the Value Stream Mapping (VSM) tool. The findings revealed that, after applying the emergency management concept, the number of procedural steps was reduced from 11 to 8 steps, and the average response time decreased by 15.30 minutes, or 65.21%, indicating the efficiency of the emergency management system in reducing delays and increasing the survival chances of patients. The application of information technology together with the VSM tool in emergency management in golf courses can clearly enhance efficiency by reducing process steps and response time, and also provides a potential approach for application in other forms of health-related tourism activities in the future.</p>Phatcharaphon PromminPurim SrisawatNatchaya Punchum
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2025-08-312025-08-31192195223Golden Shower: Virtual Technology for Awareness of Plant
https://so01.tci-thaijo.org/index.php/FEU/article/view/279248
<p>This research aims to develop the media Golden Shower: Virtual World to Raise Awareness of Plant Genetic Conservation and to publicize the developed learning media. Research and development are divided into 2 phases. Phase 1) The examination of the components of a virtual media Golden Shower Plant Genetic Conservation was conducted, and a prototype was developed. The accuracy of the prototype was evaluated by 3 specialists from 3 fields: botany, computer programs, and instructional media. A questionnaire with a 5-level rating scale was used for the evaluation, and the results were used to improve the virtual media Golden Shower. Phase 2) The developed virtual media was distributed to students interested in botany and plant genetic conservation. The sample included 40 students in Grade 6 of Piboonbumpen Demonstration School, Burapha University in 2nd semester of the academic year 2024 by Purposive/ Voluntary Sampling. The opinion of the sample students toward the developed media was assessed using a questionnaire with a 5-level rating scale. The statistics used in the research were mean, percentage, and standard deviation. The results of phase 1 reveal that the component of the prototype is at an acceptable level with an average score of 4.47. The results of phase 2 indicate that the practicality of the developed media is at the most practical level with an average score of 4.71. The usage problem is rated at a low level with an average score of 2.16. </p>Siriyupin SuthanatphakchanaPathawut Rakklin
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2025-08-312025-08-31192224241Enhancement of English Language Literacy of Prathomsuksa 4 Hmong Students by Using Linguistic Integration Processes
https://so01.tci-thaijo.org/index.php/FEU/article/view/278820
<p>This study aims to 1) compare English learning achievement before and after implementing a linguistic integration process among Hmong ethnic students who learn in Hmong (native language) and those who learn in Thai (second or third language) and 2) examine attitudes of a teacher and students toward the linguistic integration processes with English language teaching. The participants were 32 Grade 4 Hmong students divided equally into two groups: 16 students instructed in Thai and 16 students in Hmong. The research instruments included pre-tests and post-tests on pronunciation, vocabulary, and sentence construction; trilingual textbooks (Hmong-Thai-English); teaching observations; satisfaction surveys; and focus group interviews. The results presented that 1) English learning achievement of both groups after implementing the process as indicated by the Wilcoxon signed-rank test revealed significant improvement (p < .005). Likewise, there was no difference in the learning achievement between the two groups. This may be contributed to the use of words or short sentences in both Hmong and Thai during instruction and the foundational level of English content in the teaching materials. 2) The results of the survey reported that the teacher showed the highest positive attitudes and satisfaction toward the process and materials while the students showed high positive attitudes and satisfaction. This indicates that the process can enhance motivation and English learning outcomes as well as foster the students’ willingness to learn at a higher level. Ultimately, it may contribute to a dropout rate reduction among ethnic minority students in basic education system.</p>Phitsinee SathientharadolNarisa PaicharoenDarinthorn InthapthimKrerk Chetsadanuwat
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2025-08-312025-08-31192242265The Factors Affecting Repurchase Intention of Modern Retail Customers in Bangkok Thailand
https://so01.tci-thaijo.org/index.php/FEU/article/view/278935
<p>This study investigates the factors influencing repurchase intention among convenience store customers in Bangkok, Thailand, addressing a research gap in the empirical understanding of consumer loyalty in Southeast Asian modern retail contexts. Although convenience stores have experienced rapid expansion in Thailand, few studies have explored how psychological and social variables contribute to repeat purchasing behavior in this setting. A total of 400 participants were selected through simple random sampling. Data were collected in August 2023 via an online questionnaire distributed through Google Forms. The questionnaire assessed key constructs consumer engagement, brand experience, social influence, perceived value, and brand love using validated instruments with a 5-point Likert scale. Structural Equation Modeling (SEM) was applied to test hypotheses and model relationships, with Confirmatory Factor Analysis (CFA) used to validate the measurement model. All constructs demonstrated high internal consistency, with Cronbach’s alpha values above 0.70. The model fit indices (e.g., SRMR, NFI) supported the robustness of the model. Results show that consumer engagement, brand experience, and social influence have significant positive effects on repurchase intention, with brand loyalty and brand love mediating these relationships (R² = 0.693 and 0.669, respectively). This research provides updated empirical evidence and theoretical insight into repurchase behavior in the Thai retail context, offering practical strategies for enhancing customer retention.</p>Sopida WoraninRawida WiriyakitjarNarudom TorthienchaiKawin ChuaikaewSivanart Phongvisit
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2025-08-312025-08-31192266291Developing a Massive Open Online Course on Community-Based Integrated Learning Design with Design Thinking for Bachelor of Education Students: A Mixed Methods Research
https://so01.tci-thaijo.org/index.php/FEU/article/view/279890
<p>This mixed-methods research utilized a One-Phase Embedded Design with Experimental Model by Quantitative Dominant approach. The primary objectives were: (1) to develop a Massive Open Online Course (MOOC) on community-based integrated learning design using the Design Thinking; (2) to compare the academic achievement of students before and after participating in the MOOC; and (3) to investigate student satisfaction with the course. The target population comprised 61 third-year students majoring in Primary Education, Faculty of Education, Chiang Mai Rajabhat University, during the second semester of the 2024 academic year. The research instruments included the MOOC, an academic achievement test, and a satisfaction questionnaire. Quantitative data were analyzed using mean, percentage, and standard deviation statistics, while qualitative data were analyzed through field observations and inductive summary techniques. The findings revealed that: (1) the developed MOOC on community-based integrated learning design with Design Thinking demonstrated an efficiency of 93.22/88.72, with an effectiveness index of 0.6538; (2) students' academic achievement significantly improved after the course, with pre-test and post-test average scores of 67.40% and 88.72% respectively, representing a 21.32% increase; and (3) students expressed high satisfaction with the course, highlighting the accuracy, clarity, logical sequencing, and flexibility of the learning experience. Suggestions for improvement included incorporating more active learning activities, diverse examples, and real-time question-and-answer channels. The integration of quantitative and qualitative data underscored that the key to successful course development lies not only in delivering academic content but also in designing engaging learning activities and fostering an environment that facilitates practical application of knowledge.</p>Narisara Yana
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2025-08-312025-08-31192292312Tax Knowledge and Understanding, and the Need for Knowledge Development for Tax Planning of Small and Medium Enterprises in Surat Thani
https://so01.tci-thaijo.org/index.php/FEU/article/view/279555
<p>This research aims to investigate the level of tax knowledge and understanding among small and medium-sized enterprise (SME) operators in Surat Thani, as well as their needs for developing this knowledge for effective tax planning. This is a quantitative research study. A stratified random sample of 377 individuals was selected based on business type, using a questionnaire for data collection. Data analysis was performed using mean, standard deviation, percentage, and t-tests. The findings indicate that the business operators' level of tax knowledge and understanding is at a moderate to high level. Personal factors such as work experience and business factors like income and registered capital significantly affect the level of tax knowledge and understanding. The level of tax knowledge and understanding impacts the need for developing tax knowledge at three levels, which consist of those with a high and very high level of tax knowledge who want to improve their understanding of tax benefits. Moreover, those with a moderate and very low level of tax knowledge want to improve their understanding of tax principles and legal conditions. And, those with a low level of tax knowledge want to improve their understanding of preparing accounting and tax documents. The research findings can be used as a guideline for promoting and developing the skills of SME operators to achieve their tax planning goals.</p>Patharawadee Inthapantee
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2025-09-102025-09-10192313331The Factors Affecting Organization Working Efficiency in the Manufacturing and Logistics Industries
https://so01.tci-thaijo.org/index.php/FEU/article/view/280262
<p>The objective of this research is studying the factors affecting organization working efficiency, specifically: 1) waste reduction in processes, 2) employee motivation, and 3) the combined effect of waste reduction in processes and employee motivation. The research was conducted using a quantitative approach, involving a survey of 400 participants, comprising general staff, leaders and supervisors. The reliability of the questionnaire was confirmed with a Cronbach’s alpha coefficient exceeding 0.7, ensuring reliability. Data were analyzed using multiple regression analysis was employed for hypothesis testing, complemented by qualitative research through in-depth interviews with 6 individuals, including managers, executives, and entrepreneurs. All survey questions were supported by prior studies. The sample group consisted of individuals working in logistics or manufacturing companies in Bangkok, Samut Prakan, Chonburi, and Rayong, aged 18 and above, and of all genders. The quantitative findings indicate that four factors related to 1<sup>st</sup> objective waste reduction significantly impact efficiency: motion, overproduction, defects, and unused talent. Additionally, five factors related to 2<sup>nd</sup> objective employee motivation were found to have a significant influence: achievement, responsibility, base wage or salary, policies and rules, and coworker relationships. The 3<sup>rd</sup> objective, when combining the two independent variables, the analysis showed that only employee motivation variables explained efficiency more effectively than the combined model. The qualitative findings supported these results, highlighting that interviewees considered over processing and transportation as the most critical wastes affecting organization’s efficiency. In terms of motivation, base wage & salary and career advancement were emphasized as the most influential factors.</p>Karnjanaporn BoonchuSutthipat Assawavichairoj
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2025-09-102025-09-10192332352Factors Influencing Purchase Intentions of Thai Consumers in Live Streaming Commerce on TikTok
https://so01.tci-thaijo.org/index.php/FEU/article/view/279973
<p>This study aims to examine the effects of four factors—professionalism, entertainment, visibility, and metavoicing—on the purchase intention of Thai consumers in the context of TikTok live streaming commerce, which positively influence their intention to purchase. A convenience sampling method was employed with a sample of 553 respondents, consisting of TikTok users who had prior experience both watching and purchasing products via live streaming. Descriptive statistical analysis showed that professionalism had a mean score of 3.93 (SD = 0.77), entertainment 4.17 (SD = 0.69), visibility 4.27 (SD = 0.73), metavoicing 4.15 (SD = 0.72), and purchase intention 3.90 (SD = 0.77). Inferential analysis, using multiple regression, revealed that entertainment (β = 0.35, p < 0.01) and metavoicing (β = 0.30, p < 0.01) had significant positive effects on purchase intention, whereas professionalism (β = 0.05, p = 0.15) and visibility (β = 0.05, p = 0.31) showed no statistically significant influence. The model explained 41.91% of the variance in purchase intention (R²= 0.419). These findings highlight that Thai consumers on TikTok prioritize emotionally engaging experiences and real-time interaction over traditional credibility-oriented factors, even though professionalism and visibility were rated relatively high. In practical terms, businesses are encouraged to design content with high entertainment value—such as compelling storytelling, live product demonstrations, gamified experiences, and time-limited promotions—to enhance enjoyment and stimulate immediate purchase intention. Furthermore, interactive elements such as live Q&A sessions, comment exchanges, polls, and attentive responses to audience feedback should be actively incorporated to foster consumer participation and stronger purchase motivation.</p>Chanin Taeratanachai
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2025-09-162025-09-16192353379Factors related to intention to travel of long-term resident foreigners in Chiang Mai Province according to the Next Normal
https://so01.tci-thaijo.org/index.php/FEU/article/view/279177
<p>This research aims to analyze the factors related to the intention to travel of long-term resident foreigners in Chiang Mai according to the Next Normal. The research is quantitative in nature, using a questionnaire as a research tool. The sample group consists of 380 long-term resident foreigners residing in Chiang Mai, using a purposive sampling method. The statistical methods used for data analysis include descriptive statistics such as mean, frequency, percentage, and standard deviation, as well as inferential statistics including Pearson product-moment correlation and Multiple Regression Analysis (MRA). The results of the study on factors influencing the travel intention of long-term resident foreigners in Chiang Mai showed that their opinions on destination image, Subjective norm, Attitudes toward tourism behavior, Risk perception of COVID-19 and the intention to travel an average score of 4.07, 3.42, 3.65, 3.13 and 3.04, respectively. The results revealed that the most significant factor influencing the intention to travel of foreign nationals residing long-term resident foreigner in Chiang Mai was destination image (β = .501, P < 0.05), followed by subjective norm (β = .380, P < 0.05) and gender female (β = .177, P < 0.05), respectively. These factors explained 48.20% of the variation in the intention to travel (R² = 0.482, F = 43.090, P < 0.05).</p>๋Jitrada ChattanonParnprae Chaoprayoon UdomraksasupChalermchai PanyadeeKavinrath Attawongchayakorn
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2025-09-242025-09-24192380397Integration of Internal Control and Internal Audit Systems for Fraud Prevention in Organizations: A Participatory Action Research in the Manufacturing Industries of Thailand’s Lower Northeast Region
https://so01.tci-thaijo.org/index.php/FEU/article/view/280226
<p>This study aimed to 1) examine the current status of internal control and internal audit systems in manufacturing organizations within the lower northeastern region, 2) develop an integrated model of internal control and internal audit systems suitable for the context of manufacturing organizations, and 3) assess the effectiveness of the developed integrated model in preventing corruption within organizations. Data were collected from a sample of 150 individuals across 275 organizations, comprising executives and officials in manufacturing industry organizations in the lower northeastern region that have internal control systems in accordance with the Regional Industrial Development Plan 2023-2027, utilizing purposive sampling. The instrument used was a satisfaction questionnaire. The statistics used included percentage, mean, standard deviation, Pearson's coefficient, and multiple regression analysis. The study results found that 1) The current state of the internal control and internal audit systems. From the research results, it was found that most organizations (85.60%) have a clear separation of internal control and internal audit departments. 2) The developed integrated model consists of 4 main components: integrated structure, integrated work process, personnel development, and supporting technology, which is in line with the organizational integration theory. 3) The efficiency of the integrated model. The research results found that integration helps increase the efficiency of corruption prevention, with the number of risks detected and prevented increasing by 45.30 percent And 4) The key factor affecting the success of integration is creating a culture of working together.</p>Piyachat Thongpaeng
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2025-09-252025-09-25192398420Transformation Trends of Thai Agribusiness in Agriculture 6.0 Era
https://so01.tci-thaijo.org/index.php/FEU/article/view/279188
<p>This study aims to (1) analyze the transformation of the agricultural sector from Agriculture 5.0 to Agriculture 6.0, (2) analyze the business environment and development approaches for agricultural enterprises in the Agriculture 6.0 era, (3) examine trends, business opportunities, and adaptation strategies for entrepreneurs and farmers in the Agriculture 6.0 era, and (4) develop a framework for infrastructure, human resources, and policy development necessary for the transition to Agriculture 6.0. Thailand's agricultural sector has undergone continuous evolution from subsistence agriculture in the 1960s to commercial agriculture during 1980-1990, before entering Agriculture 4.0 in 2017 under the Thailand 4.0 policy that emphasized digital technology and precision agriculture. This was followed by Agriculture 5.0, which integrated automation systems and artificial intelligence, and currently advancing toward Agriculture 6.0, which combines digital technology, biotechnology, and environmental responsibility concepts. The study employs qualitative analysis methods through systematic literature review, SWOT analysis, and TOWS Matrix, along with data synthesis from relevant policy documents and strategic plans. The findings reveal that Agriculture 6.0 comprises five core practices: regenerative agriculture systems, circular economy, biological revolution, biofuel development, and carbon credit systems. Thailand possesses strengths in abundant natural resources and traditional wisdom, yet faces weaknesses in digital skills and capital access. Five major business opportunity trends were identified: the organic food market, carbon credit market potential, artificial intelligence and machine learning technology development that enhances production efficiency, expansion of export markets in the Asian region, and growth in agricultural service businesses. The study synthesizes two important new knowledge frameworks: the concept of integrated parallel value chains between traditional value chains and ecological value chains, and a three-dimensional transition driving mechanism comprising technology and innovation development mechanisms, market and financial mechanisms, and policy and institutional mechanisms. Key policy recommendations include developing digital infrastructure and accessible credit systems, improving curricula and creating technology advisory systems, fostering research and development collaboration and developing digital platforms, as well as establishing carbon credit systems and integrated natural resource management. The successful transition to Agriculture 6.0 requires collaboration from all sectors - government, private sector, educational institutions, and farmers - focusing on integrating advanced technology with local wisdom, creating balance between production and environmental conservation, and developing sustainable competitive capabilities. This will enable Thailand to capitalize on opportunities in the Agriculture 6.0 era and effectively address various challenges, leading to the elevation of Thailand's agricultural sector as a regional leader in sustainable agriculture and creating long-term food security.</p>Sonthya SampaothongPruetthichat Punyawattoe
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2025-09-252025-09-25192421457Front Section
https://so01.tci-thaijo.org/index.php/FEU/article/view/283632
feujournal Suwannachin
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