Business Commons^™

นวัตกรรมการประเมินศักยภาพธุรกิจไทยด้านเกษตรกรรมอาหารและธุรกิจที่เกี่ยวข้องเพื่อการเข้าสู่ตลาดระหว่างประเทศ, ธีรข์กรณ์ อุดมรัตนะมณี

Chulalongkorn University Theses and Dissertations (Chula ETD)

การศึกษาวิจัยนี้มีวัตถุประสงค์เพื่อ 1. ศึกษาปัจจัยที่มีผลต่อการเข้าสู่ตลาดระหว่างประเทศ 2.ศึกษาความสำคัญของปัจจัยที่มีผลต่อการเข้าสู่ตลาดระหว่างประเทศ 3. พัฒนานวัตกรรมเครื่องมือประเมินศักยภาพในการเข้าสู่ตลาดระหว่างประเทศ 4. ศึกษาการยอมรับนวัตกรรมเครื่องมือประเมินศักยภาพฯที่พัฒนาขึ้นโดยความมุ่งหวังเพื่อสนับสนุนการตัดสินใจในการเข้าสู่ตลาดและสร้างเสริมศักยภาพที่เหมาะสม และ 5. ศึกษาแนวทางพัฒนาเชิงพาณิชย์ของนวัตกรรม โดยใช้วิธีการวิจัยแบบผสมผสานกับกลุ่มตัวอย่างที่เป็นเจ้าของกิจการหรือผู้บริหารระดับสูงที่มีส่วนในการตัดสินใจเกี่ยวกับการขยายธุรกิจเข้าสู่ตลาดระหว่างประเทศขององค์กร ซึ่งการวิจัยประกอบด้วยเชิงคุณภาพได้แก่การสัมภาษณ์เชิงลึกแบบกึ่งโครงสร้าง จากนั้นนำผลที่ได้มาทำการวิจัยเชิงปริมาณด้วยการพัฒนาแบบสอบถาม ทำการวิเคราะห์ค่าทางสถิติเพื่อหาความสำคัญของปัจจัยที่มีผลต่อการเข้าสู่ตลาดระหว่างประเทศโดยใช้เครื่องมือปัญญาประดิษฐ์เรียนรู้เชิงลึกเพื่อวิเคราะห์ความสำคัญของปัจจัยที่มีผลต่อการเข้าสู่ตลาดและใช้เครื่องมือแผนผังต้นไม้ตัดสินใจเพื่อพัฒนานวัตกรรมเครื่องมือประเมินศักยภาพในท้ายที่สุด
ผลการศึกษาวิจัยพบว่าปัจจัยในการศึกษาจำนวน 30 ปัจจัยส่งผลต่อการเข้าสู่ตลาดระหว่างประเทศในทัศนคติของผู้บริหารโดยมีความสำคัญแตกต่างกัน ซึ่งปัจจัยสำคัญที่ได้จากการศึกษาหกปัจจัยได้แก่ คุณภาพสินค้า นวัตกรรม ภาพลักษณ์องค์กร ความเสี่ยงประเทศเป้าหมาย การจัดซื้อและการบริหารห่วงโซ่อุปทานได้ถูกนำมาพัฒนาเป็นแบบจำลองช่วยตัดสินใจในต้นแบบนวัตกรรมเครื่องมือประเมินศักยภาพธุรกิจเพื่อการเข้าสู่ตลาดระหว่างประเทศที่ผ่านการศึกษาการยอมรับนวัตกรรมและพัฒนาแผนเชิงพาณิชย์เป็นผลสัมฤทธิ์ของงานวิจัยนี้

A Three-Echelon Multi-Commodity Location-Routing Problem, Patanapong Sanghatawatana

Chulalongkorn University Theses and Dissertations (Chula ETD)

This research studies the problem of distribution network design. The purposes of this study are 1) to develop the mathematical model for redesign of current distribution network by focusing on reducing total distribution cost and 2) to develop new solution approach for large-scale complicated problem. This research formulates mixed integer linear programming for the three-echelon two-commodity Location Routing Problem (LRP). The objective function is to minimize facility operating and closure cost and distance cost. Due to large-scale of LRP, which is NP-hardness, this research proposes new sequential solution approach as following steps; 1) decomposing the LRP into two subproblems based …

The Relationships Among Counterfeit Users' Social Class, Perceived Counterfeit Proliferation, Luxury Brand Values And Patronage Intention: A Moderating Effect Of Need For Status, Natee Srisomthavil

Chulalongkorn University Theses and Dissertations (Chula ETD)

Literature reviews have shown that three main gaps prevail in literature of counterfeit luxury brands. First, there is a mixed result regarding the effects on counterfeits. Second, past studies did not explore the interaction effects of consumers' need for status with the relationships between counterfeit product consumption and luxury fashion brand values. Third, past studies that explored the effects of counterfeits on original luxury brand values did not clearly define the dimensions of the value being studied. To address the gaps in the literature, this research studies the relationships between the social class of the counterfeit luxury fashion brand users, …

ตัวแบบการกำหนดราคาของการประกันภัยโรคร้ายแรงโดยใช้อัตราความชุกในประเทศไทย, รติกร แย้มสรวล

Chulalongkorn University Theses and Dissertations (Chula ETD)

งานวิจัยนี้มีวัตถุประสงค์เพื่อประมาณค่าความรุนแรงของการเปลี่ยนสถานะสำหรับการประกันภัยโรคร้ายแรงและคำนวณหาอัตราเบี้ยประกันภัยสุทธิสำหรับการประกันภัยโรคร้ายแรงที่คุ้มครอง 6 โรค ได้แก่ โรคมะเร็งระยะลุกลาม โรคกล้ามเนื้อหัวใจตายเฉียบพลันจากการขาดเลือด โรคหลอดเลือดในสมองแตกหรืออุดตัน โรคไตวายเรื้อรัง โรคตับวายและโรคหลอดลมปอดอุดกั้นเรื้อรังขั้นรุนแรง โดยใช้อัตราความชุกในการประมาณค่าอัตราอุบัติการณ์ของโรคร้ายแรงที่ไม่ทราบค่า ซึ่งใช้ตัวแบบหลายสถานะ(multiple state model) และฟังก์ชันคงตัวเป็นช่วง (piecewise constant function) ในการประมาณค่าความรุนแรงของการเปลี่ยนสถานะจากสถานะสุขภาพดีไปยังสถานะเจ็บป่วยด้วยโรคร้ายแรงและสมมติให้ความรุนแรงของเสียชีวิตของทั้งคนสุขภาพดีและผู้ป่วยด้วยโรคร้ายแรงเป็นไปตามตัวแบบ Gompertz-Makeham (GM) ข้อมูลที่ใช้ในงานวิจัยคือ 1) จำนวนประชากรกลางปี 2) จำนวนการตายของประชากรไทย จำแนกตามกลุ่มอายุและเพศ 3) จำนวนการตาย และ 4) จำนวนการป่วย จำแนกตามกลุ่มอายุ เพศและสาเหตุการตายและการป่วยตามบัญชีจำแนกโรคระหว่างประเทศฉบับแก้ไขครั้งที่ 10 (ICD-10) ตั้งแต่ปี พ.ศ.2554-2558 จากสำนักนโยบายและยุทธศาสตร์ กระทรวงสาธารณสุข ผลการศึกษาพบว่าความรุนแรงของการเปลี่ยนสถานะจากสถานะเจ็บป่วยด้วยโรคร้ายแรงไปยังสถานะเสียชีวิตเนื่องจากโรคร้ายแรงประมาณได้ด้วยตัวแบบ GM(4,0) ทั้งเพศชายและเพศหญิง และจากสถานะเจ็บป่วยด้วยโรคร้ายแรงไปยังสถานะเสียชีวิตเนื่องจากสาเหตุอื่น ๆ นอกเหนือจากโรคร้ายแรง สามารถประมาณได้ด้วยตัวแบบ GM(1,2) และ GM(2,2) สำหรับเพศชายและหญิงตามลำดับ เบี้ยประกันภัยสุทธิจ่ายครั้งเดียวสำหรับการประกันภัยโรคร้ายแรงแผนกำหนดผลประโยชน์ไม่ครอบคลุมการเสียชีวิต (Stand-alone benefit) และแผนกำหนดผลประโยชน์ครอบคลุมการเสียชีวิต (Acceleration benefit) มีค่าเพิ่มขึ้นเมื่ออายุมากขึ้นและเบี้ยประกันภัยสำหรับเพศชายมีค่าสูงกว่าเพศหญิงทุกกลุ่มอายุ

Understanding Pro-Environmental Behaviours Of National Park Visitors, Kourosh Esfandiar

ECU Posters

Visitors’ inappropriate behaviour (e.g. littering) will impact nature-based tourism sites such as National Parks which play critical roles in mitigating climate change. This study examines what are the antecedents of national park visitors’ pro-environmental behaviours? Is there any difference between individualistic and collectivistic nations in terms of PEB amongst national park visitors? This study proposes using “An Integrated Pro-environmental personal norms Model (IPM) as the proposed research model based on Schwartz’s NAM to examine the above questions.

Impact Of Corporate Governance On Capital Structure Of Pakistan, Irfan Haider Shakri

ECU Posters

Corporate Governance-CG is a mechanism that protects the interest of all stakeholders specially shareholders in a modern economic and corporate world that is responsible for economic growth of an economy. Capital structure is one of the weightiest decision that effects the performance of the firm. This study empirically finds how corporate governance practices impact the capital structure of the firm.

A Story Of The Red Lantern, Anh Do

ECU Posters

The aim of my research is to understand how a sotck market in one country reacts to a "shock" from a stock market in another country, using the Generalised autoregressive conditional heterosedasticity model (GARCH)

Hyperlink Connectivity Of Wa Tourism Websites, Hossein Raisi

ECU Posters

This poster shows the network of hyperlink connectivity between tourism websites in Western Australia. The network has 1515 websites and 6059 links. Network analysis was used to analyse the network from different perspectives. The analyses showed the main properties of the network such as very low connectivity, the hierarchical structure of the network, high clustering, tendency to link to geographically proximate organisations, and low acknowledgment between the websites. WA tourism websites need to create more links to each other to become more visible on the internet.

The Factors Impacting Customers’ Intention To Use Of An Online Grocery Retail Store, Mitra Maboud

ECU Posters

In an effort to increase sales, most major retail companies seek to recruit and reward loyal customers for regular frequent purchases. Companies inspire and reward their loyal customers to enhance repeat purchase and sales opportunities. There are a number of factors influencing the customers’ mindset in choosing a specific grocery store, such as loyalty, word of mouth, risks, brand image and brand value. Further analyses of these factors will assist company’s customer relationships and marketing strategy development and implementation.

The benefit of developing loyalty among customers is to increase repeat purchase behaviour (Das, 2014; Jarvis & Wilcox, 1977). Customers’ satisfaction …

Quality, Determinants And Consequences Of Integrated Reporting In South Africa, Kwadjo Appiagyei

ECU Posters

Integrated reporting (IR) is expected to be the next corporate reporting norm which combines the relevant financial and sustainability information in one report to meet the needs of capital providers. IR application all over the world has been largely voluntary while South Africa has introduced a mandatory apply or explain basis for firms on the Johannesburg Stock Exchange. Although numerous benefits have been attributed to IR, empirical evidence to support these assertions and establish a business case for the adoption of IR is desirable. The research examines the mandatory South African context for the quality of IR since its application …

The Effect Of Family Ownership On Financing Decisions Of Listed Vietnamese Companies, Trang Tran

ECU Posters

The poster is a visualisation of my research proposal. Family firms play an important role in the global economies, especially in Vietnam. There have been studies on family firms' financing decisions; however, the results were mixed. On the one hand, family shareholders have strong control motives. Hence they are argued to employ more debt because debt is a non-control diluted security. On the other hand, family shareholders are risk averse, and have incentives to pass down their businesses. Thus, they may prefer equity since debt incorporates bankruptcy risks. The literature gap calls for a demand of investigating how family ownership …

Differences In The Reliability Of Fair Value Hierarchy Measurements: A Cross Country Study, Chu Yeong Lim, Tee Yong Jeffrey Ng, Keng Kevin Ow Yong, Gary Pan

Research Collection School Of Accountancy

Prior research suggests that there are significant differences in how investors perceive the reliability of fair values across the fair value hierarchy. An unaddressed question in this stream of research is whether cross-country differences in institutional factors are able to mediate differences in reliability for the fair value hierarchy measurements. Based on an international sample of banks across 20 different countries, we find that the probability of crash risk is lower among countries with better financial development infrastructure, greater level of trust, tighter security regulations and higher level of disclosure requirements. These results apply to Level 1 assets but not …

Customer-Supplier Relationships And Corporate Tax Avoidance, Ling Cen, Edward L. Maydew, Liandong Zhang, Luo Zuo

Research Collection School Of Accountancy

We investigate whether firms in close customer-supplier relationships are better able to identify and implement tax avoidance strategies via supply chains. Consistent with our prediction, we find that both principal customers and their dependent suppliers avoid more taxes than other firms. Further analysis suggests that principal customers and dependent suppliers likely engage in tax strategies involving shifting profits to tax haven subsidiaries. Moreover, tax benefits appear to explain both principal customer firms’ and dependent supplier firms’ organizational decisions. Overall, our study provides evidence of the importance of tax avoidance as a source of gains from these relationships.

Editor's Note, Marites Tiongco

DLSU Business & Economics Review

No abstract provided.

The Role Of Gender And Ethnic Diversity On The Performance Of Malaysian Private Companies, Rayenda Khresna Brahmana, Mohd Waliuddin Mohd Razali, Hui Wei You

DLSU Business & Economics Review

This study examines the effect of gender diversity and board diversity on Malaysian firm performance. This study is different from other studies because instead of using publicly listed companies, it uses 3,735 private companies over 2009–2014. We find that gender has no significant effect on the firm performance but firm’s characteristics such as firm age, firm’s size, liquidity, and leverage have significant effects on the firm performance. Our research further indicates that ethnic diversity in the board of directors may give better performance to companies. This research implies two important findings for the policy makers. First, the encouragement of gender …

Does Diversification Lead To Better Loan Portfolio Returns? Empirical Evidence From Indonesian Banks, Apriani Dorkas Rambu Atahau, Tom Cronje

DLSU Business & Economics Review

The composition of the loan portfolios of Indonesian banks are analysed in this study to determine whether loan diversification or loan focus strategies lead to better loan portfolio returns. This study is based on secondary data obtained from the Indonesian Banking Directory of the Indonesian Central Bank, as well as commercial bank annual reports provided by Infobank magazine and the Indonesian Banking Development Institute. Data pertaining to 109 commercial banks for the period 2003 to 2011 were analysed using non-parametric testing of means and panel data regression. The research findings indicate that the loan portfolios of government-owned, domestic-owned, and foreign-owned …

Financial Performance And Sharia Compliance: A Comparative Analysis Of Indonesian And Malaysian Islamic Banks, Heru Fahlevi, -- Irsyadillah, Putra Randa

DLSU Business & Economics Review

The purpose of this paper is to evaluate the financial performance and the sharia conformity of Indonesian and Malaysian Islamic banks. In particular, the study aims to expand the approach of Islamic banks performance assessment

by adding two models of sharia conformity measurements, that is, Sharia Conformity and Profitability (SCnP) and Sharia- Compliant Indicator (SCI). The SCnP model unveiled that the studied Islamic banks generally conform with the sharia

principles, although they were relatively less profitable. The Malaysian banks performed financially better during the period of study, but the Indonesian Islamic banks conformed more to the Islamic principles. In addition, …

Investigation Of Sufficiency Economy Philosophy Reporting In Thailand, Muttanachai Suttipun, Sureerat Saefu

DLSU Business & Economics Review

The aims of this research are to investigate the extent and level of sufficiency economy philosophy (SEP) reporting in the annual reports of companies listed on the Stock Exchange of Thailand (SET) and to determine the relationships between corporate characteristics, SEP reporting, and financial performance. Content analysis is used to quantify SEP reporting in the 2012 annual reports of 222 Thai SET-listed companies, while descriptive analysis is employed to describe the type and level of SEP reporting. The relationships between corporate characteristics, SEP reporting, and financial performance are investigated using a correlation matrix and path analysis. The findings show that …

Measuring Customers’ Perception In Bancassurance Channel Using Psychometric Scale, Ranjit Singh, Mousumi Choudhury

DLSU Business & Economics Review

The study attempts to investigate the customers’ perception towards bancassurance channel. Customers’ perception towards bancassurance is studied by considering six attributes, namely, compliance, tangible infrastructure, reliability, responsiveness, assurance, and empathy. The study is based on primary data collected using structured questionnaire from the customers buying life insurance policy of SBI Life through different branches of State Bank of India in Guwahati City of Assam. Cronbach’s alpha is used to test the reliability of the questionnaire. Other statistical tools like Mean, Standard Deviation, Kolmogorov-Smirnov, and Friedman test were used to arrive at suitable conclusion. The study finds that customers have favourable …

Financial Integration In Money Markets: Evidence From Saarc Region, Abdul Rafay, -- Fca, Saqib Farid

DLSU Business & Economics Review

The primary purpose of the study was to investigate the extent of financial integration between the four major money markets (Pakistan, India, Sri Lanka, and Bangladesh) in the SAARC region. To determine the association between these money markets, this study deployed variety of robust time series techniques such as JJ Co-integration Test, Granger Causality Test, Impulse Response Functions (IRF), and Variance Decomposition Analysis (VDC). Monthly data for the period 2007–2015 was utilized for the data analysis whereas Call Money rates and Interbank rates were used as proxies of money markets. The empirical findings confirmed the presence of long term relationship …

Independence Of Audit Ethical Decision Making Process: A Case Of Indonesia, Negina Kencono Putri, Wiwiek Rabiatul Adawiyah, Bambang Agus Pramuka

DLSU Business & Economics Review

This study aimed to test whether there is a change in the level of independence of auditors when they are exposed to some level of work pressure related to morality and ethics, in three levels of work pressure and the threat of litigation. The study used a quasi-experimental method design with Chi-square test and regression as statistics analysis which involved professional auditors in Indonesia. The results showed that the independence of auditors who become participants in this study was not affected, despite being faced with situations that threaten their continuity in getting future assignments from the client. The auditors were …

An Econometric History Of Philippine Trade: 1810–1899, Luisito C. Abueg

DLSU Business & Economics Review

An econometric “verification” of historical accounts of Philippine international trade and economic liberalization during the 19th century using econometric analysis to correlate historical accounts from official and other historical sources from Spanish era of Filipinas (majority of Luzon and Visayas trading centers). This paper also aims to assess macroeconomic trends and institutional analyses of Philippine colonial trade of the 19th century (with consequences to the 20th century Philippine economic development experience) using the perspective of econometric methodology.

Effects Of Affluence On Rising Household Carbon Emission In The Philippines: An Application Using Quantile Regression Approach, Moises Neil V. Seriño

DLSU Business & Economics Review

This study investigates whether rising affluence affects carbon emission differently by considering the distribution of households based on the level of emission. Whereas there are several empirical studies that examine this issue with mean based regression approach, limited studies have investigated the effect of affluence on the quantiles of household emission controlling for several household characteristics. Employing the methods of quantile regression, results show that rising affluence affects household emission differently. The effect is more pronounced among households in the upper emission quantile as compared to households in the lower emission quantile. This suggests that an increase in income translates …

Another Look At Demand-Side Digital Piracy, Andrea L. Santiago

DLSU Business & Economics Review

Technological improvements made it easier for individuals to download files for personal use. From one end, the clear message is that piracy is wrong and attention should be drawn to crushing piracy with education and disincentives. On the other end of the spectrum is the view that anything that can be accessed online is free. This paper encapsulates the major discussions on digital piracy thus far. It also looks at alternative ways to approach the debate so that more creative solutions can be developed without compromising on the basic principle that the creator of an idea or product deserves to …

The Fiduciary Enterprise Of Corporate Law, Christopher Bruner

Scholarly Works

No abstract provided.

A Video-Based Screening System For Automated Risk Assessment Using Nuanced Facial Features, Steven J. Pentland, Nathan W. Twyman, Judee K. Burgoon, Jay F. Nunamaker, Christopher B.R. Diller

Faculty Publications

This study investigates the development of an automated interviewing system that uses facial behavior as an indicator of the risk of given illicit behavior. Traditional facial emotion indicators of risk in semistructured dialogue may have limitations in an automated approach. However, an initial analysis of mock crime interviews suggests that the face may exhibit some form of rigidity during highly structured interviews. An interviewing system design using facial rigidity analysis was implemented and experimentally evaluated, the results of which further reveal that the rigidity is fairly generalized across the face. Whereas existing theory traditionally focuses on leakage of facial expressions, …

The Impact Of Green Businesses On The Building Of Sustainable Communities, Emily L. Plummer

Senior Honors Theses and Projects

Instilling a sense of community within businesses, the basis of our society, may strengthen community building and therefore our path towards sustainable communities. Thus, through a literature review, buyer behavior, green businesses, sustainable communities, and community building have been defined in order to further research regarding whether green businesses have a more significant impact on the well-being of a community. Additionally, six case studies of local Ypsilanti businesses were conducted through applying the Green America Green Business five-part criteria, sustainable community building criteria, and analogical reasoning to analyze whether a business could be classified as a green company and whether …

An Examination Of Firms’ Responses To Tax Forgiveness, Terry Shevlin, Jacob Thornock, Braden Williams

Faculty Publications

This study uses state tax amnesties to examine how firms respond to forgiveness—particularly repeated forgiveness—by a taxing authority. We posit that tax forgiveness programs alter taxpayer perceptions of the probability of detection by enforcers or the probability of future forgiveness programs, either of which could affect future tax aggressiveness. We find that firms headquartered in an amnesty-granting state increase state income tax aggressiveness following the first instance of tax amnesty, relative to control firms in other states. Moreover, we find evidence that tax aggressiveness incrementally increases with each additional repetition of a tax amnesty. Finally, we find that the effect …

Discussion Of 10-K Disclosure Repetition And Managerial Reporting Incentives What Have We Learned And Where Do We Go With Textual Research?, Travis Dyer, Mark H. Lang, Lorien Stice-Lawrence

Faculty Publications

We discuss the evolution of research on textual attributes in accounting and suggest potential directions for future research using Cazier and Pfeiffer (2017) to illustrate the challenges and opportunities in the literature. We categorize the literature based on whether a given textual attribute is assumed to be ‘‘discretionary’’ versus ‘‘nondiscretionary’’ and whether it is assumed to be ‘‘helpful’’ versus ‘‘harmful.’’ The literature to date has been largely descriptive, with limited focus on causality, and we argue that there are substantial opportunities for research that better isolate the discretionary components of textual disclosure, as well as identifying specific contexts in which …

The Evolution Of 10-K Textual Disclosure: Evidence From Latent Dirichlet Allocation, Travis Dyer, Mark Lang, Lorien Stice-Lawrence

Faculty Publications

We document marked trends in 10-K disclosure over the period 1996–2013, with increases in length, boilerplate, stickiness, and redundancy and decreases in specificity, readability, and the relative amount of hard information. We use Latent Dirichlet Allocation (LDA) to examine specific topics and find that new FASB and SEC requirements explain most of the increase in length and that 3 of the 150 topics—fair value, internal controls, and risk factor disclosures—account for virtually all of the increase. These three disclosures also play a major role in explaining the trends in the remaining textual characteristics.