Naresuan University Journal
Not a member yet
39887 research outputs found
Sort by
Factors Influencing Hesitation to Gain Quality Accreditation of Thai Accounting Firms in Lower-Northern Region
No full text Accounting profession is one of several professions that have been liberalised across ASEAN. For many years, in order to promote the credibility and quality of accounting service in Thailand, the Department of Business Development has introduced the accounting quality accrediting programme for accounting firms that provide bookkeeping services to acquire. Granting accreditation would benefit accounting professions in terms of credibility of accounting services. Accordingly, the clients of accounting firms, especially SMEs, would gain good quality of financial information for making a sound business decision. However, throughout the country there has been a somewhat small number of accounting firms accredited which raises question about difficulties of Thai accounting firms to acquire accreditation. The objective of this study is to gain insight into factors that influence the hesitation to gain quality accreditation of accounting firms that provide bookkeeping services in Thailand. Based on a qualitative field study focusing on the interviews of 24 accounting firms in the lower-northern region of Thailand, the study finds four factors that apparently influence their hesitation including 1) costs of gaining the accreditation, 2) unprepared working system and staffs, 3) a concern over business data privacy, and 4) an influence of tax law on accounting practices.
Keywords: Bookkeeping Services, Quality Control, Service Standard, Quality Accreditatio
A Development of Activity-Management Model Based on Work-Integrated Learning to Enhance Educational Administrative Leadership: A Case Study of Graduate Students, Major in Educational Administration, Educational Program, Faculty of Education, Chiang Mai University
No full text The purpose of this participatory action research was to develop a model of activity management based on work-integrated learning to enhance educational administrative leadership for graduate students, major in Educational Administration, educational program, Faculty of Education, Chiang Mai University. This research was divided into four phases: 1) to study the problem conditions and guidelines, 2) to create a model and an instruction manual, 3) to verify and develop the efficiency of the model, and 4) to study the implementing results of the model. Key informants consisted of lecturers, graduate students, school administrators and educational administrators selected by purposive sampling according to the determined criteria in each step, 196 informants in total. Methods of collecting data were a roundtable discussion, a focus group discussion, a workshop, connoisseurship, and instruments used were a verification form, an evaluation form, a satisfaction questionnaire, and a record form. Data were analyzed by content analysis, frequency, percentage, mean, standard deviation and inductive summary.
The research found that 1) the problem conditions were unclear planning, performance, evaluation, and reporting. The guidelines were integrated in learning management, development activities, project development and cultivation; 2) the creation of a model consisted seven components whereas an instruction manual consisted eight components; 3) the verification of the model and instruction manual concerned the suitability and feasibility which were higher than the determined criteria; and 4) the results of the implementing was appropriate to the school administration and the educational administrators passed the criteria and were satisfied with the overall use at the highest level.
Keywords: Educational Leadership, Activity Management, Work-Integrated Learnin
Students’ Self-Evaluation of English Improvement through Internet Usage for Learning Purposes
No full text The aims of this study were (1) to investigate students’ activities on using the Internet in English and (2) to examine benefits of using the Internet as a tool for an effective language improvement. The subjects were 50 English-Major Students from the weekend program at Pibulsongkram Rajabhat University, Phitsanulok. The subjects participating in this study were selected by using a purposive sampling technique. The instrument used to collect the data was a questionnaire adapted from that of Wongyod (2006). The statistical devices applied for the data analysis were the percentage, means, and standard deviation. The results showed that: 1) reading online materials was an activity that the students mostly did whereas writing online dairies or essays in English on blogs was employed the least; and 2) using the Internet in English could help the students learn new vocabulary, idioms, and slang but it could not help the students practice word pronunciation. The results are expected to be useful for further studies in the field of teaching and learning English as a Foreign Language.
Keywords: Self-Evaluation, English Improvement, Using Internet for Learning Purpos
A Toxicological Safety Assessment of a Standardized Extract of Eulophia macrobulbon in Rodents
Get PDF The tuber of Eulophia macrobulbon (EM) has been traditionally used in Thailand to relieve pain and fatigue. Recently, it has been reported that EM extract could provide benefits such as anti-inflammatory, and antioxidant that may be used as herbal remedy in the pharmaceutical or food industries. Cytotoxic properties of EM extract on cancer cell lines were also reported in vitro. However, as yet, no safety data has been investigated. Our study is the first one in which the acute and chronic toxicity of the standardized extract of EM has been tested. The OECD Guideline No. 420 (limit test) was used for the acute toxicity test in which a single oral dose of 2000 mg crude extract/kg body weight was administered to Wistar rats. Observations were conducted during the 2-week period after administration. Clinical signs and mortality were used as parameters to evaluate the acute toxicity. The results showed no toxicity in terms of general behavior change, mortality, or change in gross appearance of internal organs. Chronic toxicity was studied by following OECD Guideline No. 452. EM extract was administered orally at doses of 5, 50 and 500 mg/kg for 6 months. Mortality, clinical signs, body weights, biological and hematological parameters, organ weights, as well as macro-and microscopic observation of several organs were evaluated at the end of the test period. Our tests showed that EM extract did not induce death or adverse effects, and nor did produce any abnormality of the hematological and biochemical parameters or histopathological changes.
Overall, our test results have indicated that the oral Lethal Dose 50 (LD50) of EM extract is more than 2,000 mg/kg, and oral administration of EM for long period up to 6 months is safe. Based on established literature on health benefits of EM, it is important to focus attention on its active constituents and therapeutic effects in order to further develop EM as herbal remedy for treating of inflammations associated diseases as well as erectile dysfunction.
Keywords: Eulophia macrobulbon, Toxicological safety assessment, Acute and Chronic toxicity, rodent