Business Review Journal 2020-06-25T22:53:04+07:00 ผศ.รุ่งฤดี รัตนวิไล Open Journal Systems <p>เพื่อเผยแพร่ความรู้ทางวิชาการแก่บุคคลทั่วไป&nbsp; และส่งเสริมให้อาจารย์ประจำและผู้ทรงคุณวุฒิในสาขาต่าง ๆ ได้เสนอผลงานทางวิชาการ : บทความปริทัศน์ (Review Article) นี้อยู่ในสาขาวิชาเศรษฐศาสตร์ บริหารธุรกิจ และการจัดการ/สหวิทยาการด้านมนุษย์ศาสตร์และสังคมศาสตร์</p> <p>&nbsp;</p> Crisis and Business Adaptation 2020-06-25T22:52:50+07:00 Siriwut Rungruang 2020-06-25T20:57:01+07:00 Copyright (c) 2020 Business Review Journal Factors Affecting Purchasing Decision To Buying Capital Stock Using Of Provincial Electricity Authoriry’s Employess Saving 2020-06-25T22:52:51+07:00 ฑิฆัมพร พงศ์พัฒน์ อรไท ชั้วเจริญ <p>The purposes of this research were to study the affecting the capital stock decision and to study the factors the decision to buying capital stock using of Provincial Electricity Authority’s Employees. The sample was 400 people. Data was collected by simple multi-stage sampling through questionnaires. The statistical analysis methods are percentage, mean, standard deviation, and chi-square were applied as statistical analysis tools.</p> <p>The results presented the majority of sample is female of female age between 31 to 40 years old, holding Bachelor degree, single, they have had to support 1 to 2 people in their families. They had joined the member of the co-operative for 1 to 5 years. They had a monthly income 10,001 to 30,000 Thai baths and monthly expenses 10,001 to 30,000 Thai baths. The revenue and expenditure were balance and nature of expenditure which resulted in debt is to buy houses. They bought capital stock for saving with budget 1,000 to 3,000 Thai baths per month. The majority of the respondents had attitude toward Image of cooperative, Impression in service and advantage of good dividend. In the level of the level was high.</p> <p>Hypothesis testing showed that 1) Different personal factors when they made decision to buy the capital stock. 2) Income and expenses resulted in differences of capital stock purchasing decision. 3) Image of cooperative, Service and Dividend payment. Statistical significance levels were set at 0.05.</p> 2020-06-25T21:06:53+07:00 Copyright (c) 2020 Business Review Journal A STUDY OF ENGAGEMENT OF THE ORGANIZATIONAL CASE STUDY IN DIGITALTV ABC 2020-06-25T22:52:52+07:00 Piyachat Seelueang Lertchai Suthammanon <p>The objective of this research were to. 1.) To study the factors contributing to the level of employee engagement in the organization. 2.) To Study the relationship between engagement drivers and employee engagement level. 3.) To measure employee engagement&nbsp; level&nbsp; in the organization. 3) To apply this result study to enhance employee engagement, Case study of ABC digital TV stations. The samples used in the research were employees of ABC digital TV stations. The sample were 140 employees of ABC digital TV&nbsp; stations. The research instruments were the questionnaire of employee engagement . The data were analyzed by using frequency, percentage, mean &nbsp;&nbsp;and standard deviation (S.D.). The relationship between engagement drivers and employee engagement level by Pearson’s product moment&nbsp; correlation coefficient statistic.</p> <p>The research found that the highest mean was a people/Social (&nbsp;= 3.94, S.D = .62), followed by job characteristics (&nbsp;= 3.83, SD = 55). organization climate &nbsp;= 3.46, S.D = .73) and&nbsp; organization practice &nbsp;= 3.28, SD = .70) respectively. The mean of engagement were in highlevel&nbsp; (&nbsp;= 4.00, S.D. = .52)&nbsp; the highest mean was in dividual&nbsp; perfoemance&nbsp; &nbsp;= 4.16, SD = .61), followed by team performance&nbsp; &nbsp;= 3.71, SD = .67) and organization performance &nbsp;= 3.39, SD = .81) respectively. The relationship between engagement drivers and employee engagement level were statistically significant at .01 level The highest correlation coefficient were organization practice (r = .801).</p> 2020-06-25T21:28:48+07:00 Copyright (c) 2020 Business Review Journal THE EVALUATION OF ORGANIZATIONAL CULTURE COMMUNICATION THROUGH BOARD GAME ACTIVITY 2020-06-25T22:52:54+07:00 Monthon Sorakraikitikul Siriluk Supanan <p>The purpose of this research is to evaluation board game activity to communicate corporate culture. The research applied qualitative research to assess 8 factors of success. The data collected by review documentary and in-depth interview all stakeholders i.e. 3 facilitators, 6 participants, and 2 supervisors of participants.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Overall results revealedthe factor of success composed of (1) content (2) material (3) learning methodology (4) environment (5) learning approach.&nbsp; On contradictory, the failure factors came from (1) learning objective (2) instructor/facilitator capability from in an adequate selection process(3) and how to implement in theworking environment, asparticipants were not informed clearly about purpose andthe long-term impact, thus the activity may not meet the same expectation.</p> 2020-06-25T21:43:21+07:00 Copyright (c) 2020 Business Review Journal The performance of the real estate listed on the stock exchange in the context of management with business agents 2020-06-25T22:52:55+07:00 นงนุช เฟื่องวงศ์ Rapeepun Piriyakul <p>According to be an executive as the business agent, there are many suspected issues such as the capacity in selecting the strategy and policy deployment. In addition, the moral and ethics in acting as the shareholder’s agent are the awareness factors on the shareholder. To study the performance of the real estate listed on the stock exchange in the context of management by business agent, we explored the relevance features from previous work. The determinant features on business performance (which conduct from factor analysis on profit, asset, and debt) are the business strategy, CEO shareholder, executives, female executives, and registered capital. However, we confirm the hypothesis based on three Mathematical techniques, and the results have shown that the female executive was not significant, the different of CEO shareholder in period t and t-1 has the negative effect while the other variables have the positive effects on the business performance. The investigation was conducted on 40 firms form the Thai real estate listed on the stock exchange (10 years from 2550 to 2559).</p> 2020-06-25T13:30:26+07:00 Copyright (c) 2020 Business Review Journal Communication Value of Key Audit Matters in Auditor’s Report of Companies in Services Industry Listed on The Stock Exchange of Thailand 2020-06-25T22:52:55+07:00 Wanitcha Intagool Jomjai Sampet Wanisara Suwanmongkol <p>Federation of Accounting Profession under The Royal Patronage of His Majesty The King has issued Thai Standard on Auditing 701: Communicating Key Audit Matters in the Independent Auditor’s Report. This standard is effective for audits of financial statements for periods ending on or after December 31, 2016. Under this standard, auditors are required to communicate key audit matters in the auditor’s report. This aims to reduce an information gap between auditors and financial statement users which occurred under the former form of auditor’s report. The objective of this study is to examine communication value of key audit matters reported in auditor’s report. The data used for an analysis was gathered from auditor’s reports and financial statements of companies in service industry listed on The Stock Exchange of Thailand during 2015-2017, resulting in 304 observations. Communication value was considered from 2 aspects which are readability and tone. The results showed that auditor’s reports with key audit matters was more readable than which without key audit matters. However, the tone of both forms of auditor’s reports is not different.</p> 2020-06-25T14:05:30+07:00 Copyright (c) 2020 Business Review Journal Effects of Sales Promotional Tools on Product Quality, Brand Image, and Customer Satisfaction: The Application of Inverted U-Shaped Theory 2020-06-25T22:52:56+07:00 Nann Ei Ei San Mayuree Aryupong <p>This research examines the effect of the sales promotion tools on consumer perception in terms of product quality, brand image and customer satisfaction which may lead to purchase intention and actual purchase in the context of the cosmetic female customers in Yangon, Myanmar. This study applied inverted U-shaped theory to explain the negative relationship between price discount, Buy-One-Get-One-Free (BOGOF), and product quality and brand image. Moreover, this study tests the relationship between purchase intention and actual purchase which will expand the knowledge in the consumer behavior field. Total of 200 questionnaires were distributed to the customers who are consuming the Revlon cosmetics and collected by hand at Revlon counters in Yangon, the business city of Myanmar. This study applied the SEM for data analysis. The findings indicate the negative effect to product quality. The results of the positive effect of premium on product quality, brand image and customer satisfaction are consistent with previous studies. Among consumer perception, only product quality is related to purchase intention while brand image and customer satisfaction are not related. This study also confirms the positive relationship between purchase intention and actual purchase. It contributes a lot to the attitude-behavior literatures.</p> 2020-06-25T14:35:16+07:00 Copyright (c) 2020 Business Review Journal Halal Kitchen Hoteland Its Opportunities in the Muslim Tourist Market 2020-06-25T22:52:57+07:00 หมะหมูด หะยีหมัด Aris Hasama Tawat Noipom Noipom Wanamina BostanAli <p>Muslim tourist is considered a large and growing tourist market. Providing Halal hotel services to accommodate Muslim tourist is an indispensable element of business in the tourism industry.This research aims to examine the understanding about Halal kitchen hotel, its service marketing mix, obstacles and trends. In-depth interview was used to collect the information from 15 stakeholders in 8 types of businesses in Halal tourism industry. The results indicated that, in Thailand context, there is no full-fledge Halal hotel which conform to Islamic law. However, there are 2 hotels with halal kitchen or Muslim friendly hotel. Moreover, service marketing mix that follow the Islamic principles will make Muslim tourists satisfied. For the Muslim tourism market, there is a growing trend from ASEAN countries and China. The main obstacles faced by Halal kitchen hotels were the lack of Muslim staffs and Muslim professional managers. Finally, Halal kitchen hotel with good management will gain more competitive advantage in the growing Muslim tourist market.</p> 2020-06-25T00:00:00+07:00 Copyright (c) 2020 Business Review Journal The Effect of IFRS 9 Impairment on General Investors’ Judgment 2020-06-25T22:52:57+07:00 Noppasorn Stakulcharoen Teerachai Arunruangsirilert Totsaporn Lertpichate <p>The purpose of this study is to compare effects of provisions between allowance for expected credit losses in IFRS 9 in the section of impairment on financial instruments and allowance for doubtful accounts in line with the Bank of Thailand’s current guidelines on general investors’ judgment in the perspectives of profit reliability evaluation, future profitability, investment risk assessment, and stock valuation. This study applies an experimental research by employing 2 X 2 between-subjects design and observing data from 120 graduate students in Master of Finance and Accounting. Results show that there is no difference in investors’ judgments between the financial statements with IFRS 9 provisions and the financial statements with current provisions.</p> 2020-06-25T21:57:28+07:00 Copyright (c) 2020 Business Review Journal Human Capital Discovery : The Case Study of Indigenous Vegetable Knowledge as Human Capital of Vicinity Community 2020-06-25T22:52:58+07:00 Lanthom Jonjoubsong Jonjoubsong Pimsiri Phutakool Nataporn Thammabunwarit <p>This study has objectives to discover the human capital of a community in vicinity of Bangkok, and to propose a model of human capital discovery of the community through indigenous vegetable (IV) consumption behaviour. The research study on the case of Baan Pandinthong Wat Lumpraong in Nongchong district, Bangkok. Indigenous vegetable survey was taken place around the community, the indigenous vegetable consumption behavious survey was conducted with 121 samples, and semi-structure interview was conducted with 8 representatives of the community. Quantitative data were analysed with descriptive and inference statistic, and social network analysis. Qualitative data were analysed with Google Mymaps and classification technique. The study found that the community had over 60 varieties of IVs. For IV consumption, community members consumed average 24.97 of 30 varieties that were popular growing in the community. The households that came from northeastern region consumed the highest varieties at 28.36 varieties. Meanwhile, the households from eastern, northern, southern and central region consume at 27.67, 25.94, 24.5 and 24.17 varieties, respectively. The data analysis with One-way ANOVA at α = 0.01 shown that the consumption of any regions were non-significant difference. The community members had the average of the IV consumption at 4.10 of 6 or twice a month. The households that came from northeastern region had the highest frequency of consumption at 4.88 of 6. Then, it follows by the households that came from eastern, northern, southern and central region with the consumption rate at 4.72 (four-time per month), 4.26, 4.19 and 3.92 (twice a month) respectively. The data analysis with One-way ANOVA at α = 0.01 shown that the consumption of any regions were significant difference. Most vegetables for consumption of the sample came from purchasing at 58 per cent. The rest of vegetables came from own gardens, neighbour, public area harvesting and from country-side at 23.7, 2.7, 1.3 and 0.4 per cent, respectively. The model of human capital discovery of the community which comprised of five components: IV from both internal and external community, IV consumption, IV knowledge map, opportunities from IV, and IV human capital of the community.</p> 2020-06-25T20:24:49+07:00 Copyright (c) 2020 Business Review Journal The Production Cost and Productivity Management for Snakeskin Gourami Fishery of Large Scale Farming, Samut Prakarn Province 2020-06-25T22:53:00+07:00 wichuta youyong Primsiri Pootrakul Pranom Laongnual Nitaya Limphaisal <p>&nbsp; &nbsp; &nbsp; &nbsp;The associated objective of this research is study on the cost and productivity that is suitable for the just price on the gourami farmers of the big farm in Samut Prakarn Province.This research is used that the mixed method as a research tool for analyzing the data (total cost, average cost, income and productivity). This research framework contains the big farm (740 Rai) that has 26 farmers. The results showed that the total cost of the 3<sup>rd</sup> form of farming (supplemented with Napier grass) was the least cost, 4,487 Baht per Rai. The fixed cost was to make a big impact on the land rent and renovated pond. The highest overall productivity (4.74) which was consistent with labor productivity and energy productivity. The results suggested that increases in productivity could be implemented by exchanging knowledge management through public participation in snakeskin gourami fishery of large scale farming. The organization of farmer groups in Samut Prakarn Province could be applied to the benefit of aquaculture in the future.</p> 2020-06-23T00:00:00+07:00 Copyright (c) 2020 Business Review Journal AN APPLICATION OF THE BUDDHADHAMMA TO PROMOTE BUDDHIST GOOD GOVERNANCE IN SOLVING PLOBLEMS FOR EGAT’S CENTRAL OFFICE BANGKRUAI DISTRICT, NONTHABURI PROVINCE 2020-06-25T22:53:01+07:00 Kasem Thitisitta <p>The article of “An application of the Buddhadhamma to Promote Buddhist Good Governance in Solving Problems for EGAT’s central office Bangkruai district, Nonthaburi province”, The objectives of the research, namely: to study the concepts of Good Governance and principles related to conducting business in Buddhism, to study the management for EGAT’s employees at the central office Bangkruai, Nonthaburi Province, an application of the Buddhadhamma and Good Governance for EGAT’s employees at the central office Bangkruai district, Nonthaburi province. This is a qualitative research done by documentary study and in-depth interview from key informants such as various executives of EGAT, the Central Office, Bang Kruai District, Nonthaburi Province for example Director of the division&nbsp; Chief of the department&nbsp; Chief Executive Officer Level 11, the Level 10 Executives, and various levels of employees total of 48 people in order to obtain information on the management of EGAT more clearly.</p> <p>The research found that an application of the Buddhadhamma for Buddhist Good Governance is essential for the management for EGAT’s employees at the central office Bangkruai district, Nonthaburi province. It is management with transparency and fairness. They use the principle of Thodsapitrarajchatham, Thith 6, Supbhurissatham 7, Aparihaniyatham 7, Brahmavihara 4, Sangahavatthu 4, Iddhipada 4, teaching of King Rama 9 and etc., in the promotion of employees to adhere to moral principles. It also promotes ethics through the organization’s values is the love of the organization, aiming to excel the virtues in order to encourage the employees to be honest. Follow the discipline rules and non-discriminatory. To empower employees to do that principle will be a powerful force for sustainable development. To strengthen the immunity of the organization, the country and to mitigate the risk in the future.</p> 2020-06-25T00:00:00+07:00 Copyright (c) 2020 Business Review Journal Strategic Human Resource Development 2020-06-25T22:53:01+07:00 Chanthana Udom Harin Sachdev Nongnooch Paiboonrattananon Nhatphaphat Juicharoen <p>Human is an important capital resource and strengthen to an organization. It affects to human resource development changing to be proactive. Human resource developer who adds value for an organization and important mechanism to human resource development activities. It is challenged to modify the capacity to the strategic partner for supporting strategic management in an organization.&nbsp; The purpose of this article is to present strategic human resource development concept as strategy formulation guideline in human resource to knowledge base in operating of human resource developer. It also supports the organization potential development responding to strategic, management knowledge and proficiency which lead an organization to target especially developing an organization for sustainable growth and high performance including with responding and achieving social holistic.</p> <p>&nbsp;</p> 2020-06-25T00:00:00+07:00 Copyright (c) 2020 Business Review Journal Engagement to the Organization of Employee : The Way to Success 2020-06-25T22:53:02+07:00 Chalitpun Boonmeesuwan <p>บทความวิชาการนี้มีวัตถุประสงค์เพื่อการให้เห็นถึงความสำคัญของความผูกพันของพนักงานในการเป็นส่วนหนึ่งขององค์การ ซึ่งเป็นสิ่งสำคัญสำหรับการบริหารงานในยุคปัจจุบัน เพื่อสร้างผลกำไรให้กับองค์การและเป็นแรงผลักดันให้สามารถเติบโตไปข้างหน้าได้อย่างยั่งยืน อย่างไรก็ตามพนักงานภายในองค์การจะเกิดความรู้สึกผูกพันจำเป็นต้องมีแรงจูงใจเพื่อตอบสนองความต้องการของสมาชิกแต่ละคน ซึ่งจะแตกต่างกันทั้งด้านความคิดและพฤติกรรมของแต่ละคน การสำรวจความผูกพันของพนักงานในองค์การเป็นสิ่งจำเป็นเพื่อจะได้ทราบถึงความรู้สึกของพนักงานส่วนใหญ่ที่มีต่อองค์การ ปัจจัยที่ส่งผลให้เกิดความผูกพันขึ้นภายในองค์การนั้นมีอยู่ด้วยกันหลายปัจจัย แต่ปัจจัยที่ถือว่ามีความสำคัญที่สุดคือการทำให้พนักงานรู้สึกว่าเขาเป็นส่วนสำคัญส่วนหนึ่งขององค์การ ซึ่งเป็นความรู้สึกทางด้านจิตใจและเป็นธรรมชาติของมนุษย์ที่ต้องการได้รับความชื่นชม ผู้บริหารจำเป็นต้องสร้างทัศนคติด้านบวกให้เกิดขึ้นกับพนักงานภายในองค์การ ให้มีความสุขในการทำงานและมีความรู้สึกเป็นส่วนหนึ่งขององค์การ</p> 2020-06-25T22:31:27+07:00 Copyright (c) 2020 Business Review Journal Elderly people ’s use of social media for travel purpose 2020-06-25T22:53:03+07:00 Sariya Nuchanong Puangchompoo Jones <p>The growth of the world’s older population, including in Thailand makes the senior tourism markethuge and potential. With the easy access to internet service and technology adoption through the learning of new technologies by older adults, social media plays a vital role in customer service, marketing campaign and sale promotion for tourism industry. Social media is used by online older travelers for finding information, planning travel, booking tickets, taking photos and sharing with others. However, veryfew researcheshave been conducted to understand the pattern of Thai older people’s use of social media for travel propose.Travel business companies should realize that using social media is an effective tool to reach the seniors. All social media channels must be taken care thoroughly.Regular communication with these older adults helps to improve customer engagement and productivity because golden-aged travelers use online information from social media to make decisions to evaluate and select leisure travel destinations and share travel experiences.</p> 2020-06-25T22:48:19+07:00 Copyright (c) 2020 Business Review Journal Working Great! Lean Leadership Lessons for Guiding Tour Organization to Excellence 2020-06-25T22:53:03+07:00 Mathinee 2020-06-25T20:41:50+07:00 Copyright (c)