RSU Journals 3.0 (Rangsit University)
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The Development of Learning Assessment Competencies of New Faculty Members at Rangsit University in the 2024 Academic Year Using a Training Program
No full textThis research aimed to compare the learning assessment competencies of new faculty members at Rangsit University before and after participating in a training program, and to study their satisfaction with the program. Nineteen new faculty members with 1-5 years of experience at Rangsit University in the 2024 academic year were selected using a purposive sampling method. Data were collected using: 1) a training program designed to enhance learning assessment competencies, 2) a 13-item learning assessment competencies self-assessment form (5-level rating scale, covering 3 sub-competency areas), and 3) a 5-level satisfaction assessment form. The Index of Item-Objective Congruence (IOC) for each item in these assessment forms and the training program was 1.00. Data were analyzed using (dependent samples t-tests and descriptive statistics.) The findings demonstrated a significant improvement in learning assessment competencies following the program (t = 64.79, p < 0.001 , with participants expressing high levels of satisfaction (Mean = 4.74 , SD = 0.12 )
A Study on the Cross-Cultural Adaptation of Expatriates in Chinese Enterprises: A Case Study of Thailand
No full textWith the globalization of China's economy, Chinese-funded enterprises have increasingly expanded their presence in overseas markets. This study aims to analyze the current situation of cross-cultural adaptation of expatriates from Chinese-funded enterprises in Thailand and its influencing factors to cope with the challenges faced by Chinese-funded enterprises in the expansion of international markets under the background of globalization. The study used a questionnaire survey method to collect data on expatriates from a number of Chinese-funded companies in Thailand and obtained a total of 214 valid samples. Data analysis was performed using SPSS software to verify hypotheses and explore key influencing factors. Research has found that expatriates have the most difficulty adjusting to work. Language ability, cultural attitudes, organizational support, and family support significantly affect the cross-cultural adaptation of expatriates to varying degrees. The findings show that improving language skills and cultivating an open cultural attitude can significantly improve employee adaptability. Based on these findings, this article puts forward corresponding practical suggestions, including strengthening the selection and training of expatriates, providing more systematic organizational support, and paying attention to the family needs of expatriates to improve their level of cross-cultural adaptation. The research results of this article not only provide theoretical references for Chinese-funded enterprises on cross-cultural management strategies but also provide corresponding suggestions for improving the adaptability of expatriates
Factors Influencing the Quality of Accounting Students’ Internships
No full textThis paper investigates the factors affecting the quality of internship activities for accounting students in Hanoi, Vietnam. The study employed a quantitative research method. Data was collected using a non-probability sampling approach, with responses from 174 students who have participated in internships compiled via Google Forms Spreadsheets and cleaned using Excel before analysis with SPSS. The data analysis results reveal four factors influencing internship quality, ranked by their level of impact as follows: (i) Students themselves; (ii) Internship providers; (iii) Supervising lecturers; and (iv) Universities. No significant differences in internship quality were found between male and female students. Based on these findings, the paper proposes four solutions to improve the internship experience for accounting students
Impact of Cultural Differences: High and Low Context Cultures in International Business
No full textThis study explores how cultural differences, particularly high-context and low-context communication styles, impact international business. High-context cultures, like Japan and Thailand, rely on indirect communication and non-verbal cues, while low-context cultures, such as the US and Germany, prioritize directness and clarity. These differences affect leadership, teamwork, and workplace dynamics, often leading to misunderstandings. The study examines 1) how cultural variations influence business communication success or failure, and 2) how cultural awareness improves global collaboration. Interviews with eight professionals provided insights into workplace interactions. Findings show that high-context cultures emphasize group harmony, which may slow decision-making, while low-context cultures focus on transparency, sometimes seen as too direct. Factors like power distance, individualism vs. collectivism, and non-verbal communication also shape these dynamics. The study highlights the need for businesses to adopt cultural sensitivity training and flexible communication strategies to reduce misunderstandings and improve collaboration. Companies investing in cross-cultural education and inclusive leadership can enhance teamwork and business success in a globalized world
The Effect of Lead Users on Firms' Innovation Performance in a Social Media Environment-Mediated by Firms' Social Media Use
No full textIn order to investigate how lead user enhance corporate innovation performance in a social media environment, this study examines the internal mechanism by which corporations utilize social media platforms to access the knowledge content shared by lead user on social media, which affects corporate innovation performance. This study takes user innovation theory, open innovation theory and resource base theory as the theoretical cornerstones, this study analyzes the mechanism of the role of knowledge sharing by lead users on corporate innovation performance, examines the mediating role of corporate social media use on the impact between knowledge sharing by lead users and corporate innovation performance, and constructs a theoretical model with mediating variables. Data were collected through a questionnaire survey and analyzed using SPSS and AMOS. The results of the study show that: 1) lead user's knowledge sharing has a positive and significant effect on corporate social media use and corporate innovation performance; 2) corporate social media use has a positive and significant effect on corporate innovation performance; 3) corporate social media use mediates between lead user's knowledge sharing and corporate innovation performance
The United States' COVID-19 Vaccine Diplomacy Strategy:
No full textThis study explores the United States’ COVID-19 vaccine diplomacy strategy, using Thailand as a case study in the context of U.S.-China rivalry. Vaccine diplomacy was used as a soft power tool during the pandemic. The research aims to explore whether U.S. vaccine diplomacy enhanced its soft power in Thailand more effectively than China’s, and to assess its impact and implications for future global health governance and diplomatic positioning. It fills both practical and theoretical knowledge gaps concerning the deployment of global health tools to exert strategic influence. Using qualitative research and thematic analysis, the study draws on semi-structured interviews with experts from public health and foreign affairs sectors, supported by analysis of official documents, policy reports, and media sources. Findings reveal that although China first provided vaccine donations, public skepticism around the efficacy of inactivated vaccines curbed its long-term contribution. On the other hand, the U.S., with a sluggish start, had public trust in mRNA technology and a multilateral distribution strategy, to reap more lasting soft power returns. Thailand’s achievement of neutrality illustrates middle powers’ strategic resilience in global crises. The study suggests increased investment in the health sector, increased domestic vaccine manufacturing, balanced foreign policy, improved public diplomacy, and equitable access to vaccines. Future research should explore the long-term impact of vaccine diplomacy, its relations with hard power, its effectiveness in enhancing soft power, and its implications for pandemic preparedness and domestic political dynamics. 
Exploring How Regulatory Sandbox Act as an Institutional Catalyst for AI-Driven Business Model Innovation
No full textRegulatory sandboxes have emerged as adaptive policy instruments that enable firms to test innovative technologies under controlled conditions while allowing regulators to observe, learn, and refine governance frameworks. This study conceptualizes the regulatory sandbox as an institutional catalyst for AI–driven business model innovation, emphasizing its dual role in promoting experimentation and institutional learning. Drawing on institutional theory and dynamic capabilities theory, the research develops a comparative framework that explains how sandbox design and governance structures shape organizational learning, legitimacy and capability building. Using secondary data from policy reports, institutional documents,and international databases, the study examines three national cases: the UK, Japan, and Kenya, each representing distinct levels of institutional maturity, governance orientation and development priorities. The cross case analysis shows that while all sandboxes aim to balance innovation and regulation. The UK’s collaborative model emphasizes ethical governance, Japan’s centralized framework aligns sandboxing with industrial strategy and Kenya’s inclusive approach integrates capacity building and digital inclusion. These findings extend theoretical understanding by showing that regulatory sandboxes function not only as legal tools but also as dynamic institutional mechanisms that embed learning, flexibility and legitimacy within governance systems. The study provides practical guidance for policymakers seeking to design sandbox frameworks that promote responsible AI experimentation and support institutional adaptation across diverse economic contexts
ESG and Firm Value: A Literature Overview and Valuation Approach
No full textThis study provides a comprehensive review of recent research on the impact of Environmental, Social, and Governance (ESG) factors on corporate value and examines how ESG considerations can be integrated into traditional valuation models. Using a comparative synthesis of prior empirical and theoretical studies, the paper identifies key mechanisms through which ESG influences firm value, including expected cash flow, cost of capital, and intangible assets. Findings reveal that while ESG performance generally enhances firm value, the direction and magnitude of its effects vary substantially across industries and markets. The study also reviews major valuation approaches, including the income-based (with a focus on the discounted cash flow model), market-based, cost-based, and emerging hybrid models, all used to quantify ESG’s financial implications. Despite the growing academic and professional interest in ESG valuation, empirical evidence shows a lack of standardization in data quality, model structure, and estimation techniques. By synthesizing existing knowledge and identifying key methodological gaps, this paper opens new avenues for future research on integrating ESG metrics into corporate valuation frameworks, aiming to enhance the reliability and comparability of ESG-related valuation practices
The Impact of Cash Flow on Financial Risk of Listed Companies in Vietnam
No full textVietnamese listed firms face volatile cash flows and financial pressures, which may increase the risk of financial distress. Understanding how cash flow components affect firm stability is critical for managers and policymakers.This study investigates how operating, investing, and financing cash flows influence financial distress, addressing gaps in the Vietnamese context where heterogeneity across firms and tail-risk effects are underexplored.
A sample of 82 firms listed on the Ho Chi Minh Stock Exchange (2020–2024) was analyzed using quantile regression to capture heterogeneous effects of cash flows across different levels of financial risk. Financial risk was measured using Zmijewski’s model, and control variables included firm size and age. Operating cash flow reduces financial distress across quantiles, while financing and investing flows exhibit heterogeneous effects depending on risk levels. Larger firms show higher financial risk. Stable cash flows, especially from operations, are key to mitigating financial distress, providing actionable insights for firm risk management and policy design in emerging markets