• The Journal of Asian Finance, Economics and Business
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• v.7 no.8
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• pp.247-257
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• 2020

This study aims to examine the effects of integrated performance measurement on firm success of beverage businesses in Thailand. Integrated performance measurement, organizational commitment, organizational citizenship behavior, and firm success are the main variables of the study. In this study, all 653 beverage businesses from Department of Business Development, Ministry of Commerce, Thailand are the samples of the study. The data collection was provided during February - April, 2016. A mail survey procedure via questionnaire was used for data collection. 163 responses were received. Of the surveys completed and returned, 159 were usable. The structural equation model (SEM) is conducted to examine the effects of integrated performance measurement on organizational commitment, organizational citizenship behavior and firm success. The results show that integrated performance measurement positively influences organizational commitment, organizational citizenship behavior and firm success. Organizational commitment positively affects both organizational citizenship behavior and firm success while organizational citizenship behavior positively impacts firm success. In summary, integrated performance measurement as a strategic management accounting approach is a key determinant of firms' business outcome. Firms need to support their resources and capabilities in developing, implementing, utilizing, and maintaining integrated performance measurement. Potential discussion, conclusion, and suggestions and directions for future research are highlighted.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.8
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• pp.309-321
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• 2020

This study aims to examine the effects of strategic management accounting on firm performance of finance businesses in Thailand. Strategic management accounting comprises of environmental scanning, competitor orientation and forward-looking information. In this study, 175 finance businesses in Thailand are the samples of the study. A mail survey procedure was used for data collection. The hierarchical multiple regression analysis is employed to test the research relationships. Firstly, environmental scanning positively affects operational excellence, organizational effectiveness and firm performance. Secondly, competitor orientation is positively related to managerial efficiency and organizational effectiveness. Thirdly, forward-looking information has a positive influence on operational excellence, managerial efficiency, organizational effectiveness, and firm performance. In addition, operational excellence, managerial efficiency and organizational effectiveness have positive impact on firm performance. Finally, to verify the mediating effects, operational excellence, managerial efficiency and organizational effectiveness are the mediators of the research relationships. This study confirms that all dimensions of strategic management accounting play a significant role in determining business outcome as being congruent with the theory of resource-based views of the firms. Executives of firms need to provide valuable resources and capabilities to support the strategic management accounting implementation in order to achieve good business outcome in highly competitive environments.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.13-22
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• 2020

This research explores the appropriate rubber pricing model and the consistent empirical evidence. This model has been derived from the utility function and firm profit-maximization model of commodity goods. The finding shows that the period t - 1 affects expected commodity price and expected profit of commodity production. In fact, a change in the world price of rubber in the past period led to a change in the expected price of rubber in the short run which influenced the expected rubber profit. As a result, the past-period free on board price has an entirety effect on expected farm price of rubber given an exchange rate. In addition, the rubber pricing model indicates that the profit of local farmer on rubber plant depends solely on the world price of rubber in the short run in case of Thailand. In an empirical study, it was found that a change in the price of ribbed smoke sheet 3 in Singapore Commodity Exchange significantly and positively determined the fluctuation of rubber price at the farm gate in Thailand which was consistent with the behavior of the Thai farmers. Both prices are also cointegrated in the long run. That is, the result states that the VECM is an appropriated pricing model for forecasting the farm price in Thailand.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.359-368
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• 2020

This research seeks to explain factors and relationship models of entrepreneurs capable of building service innovations in Andaman coast with the ultimate aim to ignite sufficient development of regional tourism, increase working potentials, and provide a guideline for tour operations. Initially, document examination and discussions with five experts were conducted to build in-depth interview questions. 19 entrepreneurs were interviewed to examine factors involved and we consulted later with the five experts and six successful entrepreneurs in the regions, as well as with the representatives of the Association of Thai Tour Operators and Tourism Authority of Thailand (TAT) of Phuket, Krabi, and Trang. The results were analyzed according to the theory of resource-based and innovative entrepreneurs. The factors obtained were generated from systematic causes: Nature of Entrepreneurships and Organizational capabilities, the mediator variables of Service Innovation Capability; and Organizational Performance (non-finance). Moreover, the external factors needing to be adjusted regarding the environmental changes were described. The tour operators are suggested to build networking to increase tourism potential with sustainability by providing the entrepreneurs opportunities to be involved in tourism development, accessing the knowledge, technology and innovations resulting in sustainable tourism, quality livelihood, and sustainable ecological management of communities.

• Mycobiology
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• v.48 no.4
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• pp.263-275
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• 2020

Phlebopus spongiosus is a well-known edible ectomycorrhizal mushroom indigenous to southern Vietnam. The mushroom specimens collected from northern Thailand in this study were identified as P. spongiosus. This identification was based on morphological characteristics and the multi-gene phylogenetic analyses. Pure cultures were isolated and the relevant suitable mycelial growth conditions were investigated. The results indicated that the fungal mycelia grew well on L-modified Melin-Norkans, and Murashige and Skoog agar all of which were adjusted to a pH of 5.0 at 30 ℃. Sclerotia-like structures were observed on cultures. The ability of this mushroom to produce fruiting bodies in the absence of a host plant was determined by employing a bag cultivation method. Fungal mycelia completely covered the cultivation substrate after 90-95 days following inoculation of mushroom spawn. Under the mushroom house conditions, the highest amount of primordial formation was observed after 10-15 days at a casing with soil:vermiculite (1:1, v/v). The primordia developed into a mature stage within one week. Moreover, identification of the cultivated fruiting bodies was confirmed by both morphological and molecular methods. This is the first record of P. spongiosus found in Thailand and its ability to form fruiting bodies without a host plant.

• Environmental Engineering Research
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• v.15 no.1
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• pp.35-40
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• 2010

Bung Boraphet is the largest freshwater reservoir in Thailand. This study examined the accumulation of copper (Cu) and lead (Pb) in water, sediment and tissues of Asian clams (Corbicula sp.) within Bung Boraphet to assess the possible polluting effect of soil erosion and the dissolution of water soluble salts from the Nan River. Samples were collected from 12 study sites within Bung Boraphet between February and December 2008. The physicochemical parameters of the water including temperature, pH, turbidity, ammonia nitrogen, nitrate nitrogen, orthophosphates, biochemical oxygen demand, dissolved oxygen, Cu, and Pb were measured. The water in Bung Boraphet was found to be medium clean according to the surface water quality standard of Thailand. The levels of Cu and Pb in the water were low but heavy metals were detected at higher levels in the sediment and tissues of Corbicula sp. In the near future, management practices and regulator approaches for Cu and Pb contamination will be needed to protect the water in Bung Boraphet.

• Parasites, Hosts and Diseases
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• v.57 no.5
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• pp.505-511
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• 2019

Acanthamoeba keratitis (AK) is a rare sight-threatening corneal infection, often reporting from contact lens wearers. An asymptomatic human immunodeficiency virus (HIV)-infected Thai male without history of contact lens use complained foreign body sensation at his left eye during motorbike riding. He had neither specific keratitis symptoms nor common drugs responding, which contributed to delayed diagnosis. By corneal re-scraping, Acanthamoeba-like cysts were detected by calcofluor white staining and agar culture. The etiological agent obtained from the culture was molecularly confirmed by Acanthamoeba spp.-specific PCR, followed by DNA sequencing. The results from BLAST and phylogenetic analysis based on the DNA sequences, revealed that the pathogen was Acanthamoeba T4, the major genotype most frequently reported from clinical isolates. The infection was successfully treated with polyhexamethylene biguanide resulting in corneal scar. This appears the first reported AK case from a non-contact lens wearer with HIV infection in Thailand. Although AK is sporadic in developing countries, a role of free-living Acanthamoeba as an opportunistic pathogen should not be neglected. The report would increase awareness of AK, especially in the case presenting unspecific keratitis symptoms without clinical response to empirical antimicrobial therapy.

• Mycobiology
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• v.49 no.5
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• pp.439-453
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• 2021

During the rainy season in Thailand, specimens of Phallus chiangmaiensis sp. nov. and P. merulinus were collected from Chiang Mai and Samut Sakhon Provinces, respectively. Molecular phylogenetic analyses based on sequences of the nuclear ribosomal large subunit (LSU), nuclear ribosomal 5.8S gene including the internal transcribed spacer regions 1 and 2 (ITS), and the protein-coding gene atp6 (mitochondrial adenosine triphosphate [ATP] synthase subunit 6) support the placement of the new species within Phallus. Phallus chiangmaiensis has a well-developed white indusium and campanulated caps with reticulate surfaces. It differs morphologically from the related species, as supported by the phylogenetic data. Phallus merulinus is reported here as a species that was re-encountered in Thailand. The descriptions of the species are accompanied by illustrations of macro- and micro- morphological features, and a discussion of the related taxa is presented.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.10
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• pp.65-76
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• 2021

This study aims at investigating the effect of product innovation accounting on the market success of instant food and convenience food businesses in Thailand with customer response capability as the mediator. In addition, it examines the effects of management accounting systems, marketing intelligence, and technology orientation on product innovation accounting. The sample for this study is 258 instant food and convenience food businesses in Thailand. To test the research relationships, a structural equation model is used. The results of this study show that product innovation accounting has a significant effect on both customer response capability and market success. Similarly, customer response capability significantly leads to market success while it mediates the product innovation accounting-market success relationship. Testing the antecedents of the research relationships, management accounting system, marketing intelligence, and technology orientation potentially affect product innovation accounting. Accordingly, product innovation accounting is a key source of competitive advantage. Product innovation accounting must be recognized by company management as a strategic tool for competing in markets and environments. They must invest their resources and capabilities to create and develop product innovation accounting principles, as well as encouraging their staff to implement and use these principles in the workplace.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.5
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• pp.157-166
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• 2021

This study aims to investigate the impact of green corporate identity and employees' green identification on green business performance of international automobile manufacturers in Thailand. It involves 400 employees from the target study area, using questionnaires to collect data from January to February 2021, with purposive and convenient sampling methods. Data analysis employed structural equation modeling (SEM). The results show that green corporate identity has a significant impact on employees' green personal-social identification and green business performance; meanwhile, employees' green social identification has a significant impact on green business performance. However, employees' green personal identification has a significant impact on green business performance only through employees' green social identification. Green corporate identity can increase the corporate' green business performance via economic, environmental and social aspects through employees' green personal-social identification. The findings suggest that green corporate communication through visual identity, employee behaviors, culture, policy products and services in response to environmental forces and drivers to create the green corporate identity is deemed to systematically work. Furthermore, the findings also suggest that employees' green identification on both personal and social levels can be a significant issue that the managers in automobile manufacturers should pay attention as well.