The objective of this research is to examine the antecedents and consequences of cost management systems （CMS） design effectiveness of manufacturing businesses in Thailand. The effect of CMS design effectiveness on ...The objective of this research is to examine the antecedents and consequences of cost management systems （CMS） design effectiveness of manufacturing businesses in Thailand. The effect of CMS design effectiveness on cost information quality is investigated. Moreover, the effect of cost information quality on business success is investigated. Furthermore, executive management support and cost accountant competency are assumed to become the antecedents of CMS design effectiveness. Electronics manufacturing businesses in Thailand are samples of the research. A mail survey procedure via the questionnaire was used for data collection from accounting controllers. The results indicate that CMS design effectiveness has a positive significant effect on cost information quality. Moreover, cost information quality also has a positive significant effect on business success. Additionally, both executive management support and cost accountant competency have a positive significant effect on CMS design effectiveness.展开更多
The paper is an analysis of how much success Thai teachers of English have had throughout four decades of teaching English as a Foreign Language （TEFL） and the future direction to take. Thai teachers are aware that ...The paper is an analysis of how much success Thai teachers of English have had throughout four decades of teaching English as a Foreign Language （TEFL） and the future direction to take. Thai teachers are aware that their students are not confident of their speaking abilities. That is why they try to avoid making mistakes in pronunciation and connected speech making as mistakes are taken as signs of inability. It is a common sight in an English class that Thai students prefer to remain in their comfort zone of using the Thai language. Speaking is a productive skill; teaching someone to speak cannot be successfully done through listening to the ＂how to＂ lecture. The author proposes that to dream a possible dream, the teachers need to change their course design to adopt the goals of English for communication and enhancement of soft skills such as networking skill, teamwork skill, self-management skill, creativity, and work attitude. An example of a course design used is discussed with the underlining learning theories for the course, the course organization, and the fruits of this endeavor. This course is adopting the ＂Teach Less and Learn More＂ approach, a route to take for real learning.展开更多
This paper proposes the financial index of payback period analysis in order to evaluate the economic performance of lighting system. Conventional designs and proposed optimal design using the Energy Conversation Promo...This paper proposes the financial index of payback period analysis in order to evaluate the economic performance of lighting system. Conventional designs and proposed optimal design using the Energy Conversation Promotion Act （No. 2） B.E. 2550 of Ministry of Energy （Section--The Type or Size of Building Standards and Rules and Procedures, Building Design for Energy Conservation, Act B.E. 2552） are compared based on illumination standard for office building in term of energy consumption, return of investment and environmental impact. Firstly, the Type or Size of Building Standards and Rule and Procedures, Building Design for Energy Conservation, Act B.E. 2552 is reviewed and compared with the conventional designs of lighting system for office building. Next, the lifetime energy consumption of fluorescent lamp T5 with electronic ballast, fluorescent lamp T8 with standard ballast and fluorescent lamp T8 with electronic ballast are simulated using DIALux software program in three sizes office buildings. Then, the payback period and CO2 emission of lighting system for selected office building are simulated by various scenarios, which the analytical results show are the optimal lighting system for office building under the present situation. Finally, the optimal design of lighting system for designated office building in Thailand will be discussed with respect to the energy performance with environmental friendly.展开更多
文摘The objective of this research is to examine the antecedents and consequences of cost management systems （CMS） design effectiveness of manufacturing businesses in Thailand. The effect of CMS design effectiveness on cost information quality is investigated. Moreover, the effect of cost information quality on business success is investigated. Furthermore, executive management support and cost accountant competency are assumed to become the antecedents of CMS design effectiveness. Electronics manufacturing businesses in Thailand are samples of the research. A mail survey procedure via the questionnaire was used for data collection from accounting controllers. The results indicate that CMS design effectiveness has a positive significant effect on cost information quality. Moreover, cost information quality also has a positive significant effect on business success. Additionally, both executive management support and cost accountant competency have a positive significant effect on CMS design effectiveness.
文摘The paper is an analysis of how much success Thai teachers of English have had throughout four decades of teaching English as a Foreign Language （TEFL） and the future direction to take. Thai teachers are aware that their students are not confident of their speaking abilities. That is why they try to avoid making mistakes in pronunciation and connected speech making as mistakes are taken as signs of inability. It is a common sight in an English class that Thai students prefer to remain in their comfort zone of using the Thai language. Speaking is a productive skill; teaching someone to speak cannot be successfully done through listening to the ＂how to＂ lecture. The author proposes that to dream a possible dream, the teachers need to change their course design to adopt the goals of English for communication and enhancement of soft skills such as networking skill, teamwork skill, self-management skill, creativity, and work attitude. An example of a course design used is discussed with the underlining learning theories for the course, the course organization, and the fruits of this endeavor. This course is adopting the ＂Teach Less and Learn More＂ approach, a route to take for real learning.
文摘This paper proposes the financial index of payback period analysis in order to evaluate the economic performance of lighting system. Conventional designs and proposed optimal design using the Energy Conversation Promotion Act （No. 2） B.E. 2550 of Ministry of Energy （Section--The Type or Size of Building Standards and Rules and Procedures, Building Design for Energy Conservation, Act B.E. 2552） are compared based on illumination standard for office building in term of energy consumption, return of investment and environmental impact. Firstly, the Type or Size of Building Standards and Rule and Procedures, Building Design for Energy Conservation, Act B.E. 2552 is reviewed and compared with the conventional designs of lighting system for office building. Next, the lifetime energy consumption of fluorescent lamp T5 with electronic ballast, fluorescent lamp T8 with standard ballast and fluorescent lamp T8 with electronic ballast are simulated using DIALux software program in three sizes office buildings. Then, the payback period and CO2 emission of lighting system for selected office building are simulated by various scenarios, which the analytical results show are the optimal lighting system for office building under the present situation. Finally, the optimal design of lighting system for designated office building in Thailand will be discussed with respect to the energy performance with environmental friendly.
