จำนวน Repository ( 198 )
ความรู้ความสามารถและวิสัยทัศน์ทางบัญชีที่ส่งผลต่อประสิทธิภาพในการปฏิบัติงานด้านบัญชีของธุรกิจประกันภัยในประเทศไทย
This research purpose is to study the capabilities and visions that affect the accounting performance of the insurance industry in Thailand. The Sample group used in the research is the accountants who work at 80 insurance companies in Thailand. The data is collected from questionnaires. It is analyzed by using descriptive statistics including Frequency Percentage Mean and Standard Deviation and tested by Correlation coefficient and Multiple Regression Analysis. The research found that the statistically significant variables that could explain the change in accounting performance were accounting knowledge continuing education and additional expertise and accounting vision of quality accounting system respectively with the statistical significance of 0.01 and 0.05
ความสัมพันธ์ของการกำกับดูแลกิจการที่ดีต่อผลการดำเนินงานของกลุ่มอุตสาหกรรม บริการขนส่งและโลจิสติกส์
The purpose of this research is to study the relationship of corporate governance including corporate governance scores business size number of committees of the Board of Directors the proportion of independent directors to the total number of directors the number of meetings of the Board of Directors per year to operating results including gross margin net profit margin return on total assets return on equity ratio. The data was collected from the financial statements and the annual report form (Form 56-1) during the period 2013 – 2017 of 22 transportation and logistics service industry groups which are listed companies in the Stock Exchange of Thailand. Descriptive statistics correlation statistics and multiple regression equations were used in data analysis. The study indicated that corporate governance including the corporate governance score and number of committees of the Board of Directors and the number of meetings of the Board of Directors per year Related to the operating results including gross margin net profit margin and return on equity at a 95% confidence level.
การมีส่วนร่วมของพนักงานต่อการดำเนินงานด้านความรับผิดชอบต่อสังคม (CSR) ของนิคมอุตสาหกรรม 304 จังหวัดปราจีนบุรี
The purposes of this research were to investigate the perception on activity maneuver and supporting factors regarding employees participation in Corporate Social Responsibility (CSR). The sample consisted of 250 employees of Prachin Buri Industrial Estate 304 Prachin Buri Province. The research results are as follows. The employees’ perception on activity maneuver information in CSR in the overall was at the highest level (= 4.62 S.D. = 0.44). The overall perception on the information had a statistically significant positive relationship with employees’ participation at the .01 level (r = .347). When considering each aspect the perception on activity information positively correlated with participation in CSR activities at the .01 level of significance (r = .295). The results of the appropriate model analysis used to forecast the employees’ perception on CSR activity indicated that the perception of policy information had a p-value of .012 meaning that the policy factor could predict the employees’ information perception at 0.05 statistical significance with a tolerance of .704 the VIF was 1.420. As for the planning aspect the tolerance value was .617 with the VIF value of 1.621 and the activity guideline aspect had its tolerance value of .532 with the VIF value of 1.881. This means that the perception regarding policy planning and guideline aspects was not beyond the Multicollinearity variables because their tolerance values were not lower than .2 and VIF did not exceed 10. Also the results of the regression coefficient analysis of factors affecting the information perception on CSR activities in the form of raw scores (B) were .298 .168 and .209 indicating that the variables predicting the perceived social responsibility included policy (X1) planning (X2) and activity guidelines (X3) and the three variables can together predict the level of awareness of CSR activities. These three factors could jointly predict the information perception on CRS at 11 percent. Factors promoting the employee participation on social responsibility were generally at a moderate level ( = 2.94 S.D. = 1.22) and there was a statistically significant positive correlation with employee participation at the .01 level (r = .855). When looking at each aspect it was found that factors promoting the employee participation in training and activities were positively related to the social responsibility aspect statistically significant at .01 (r = .773) and (r = .841). The results of the analysis of the appropriate models used to predict the factors contributing to employee participation showed that employees’ activity and training participation had the positive influence on CSR activities with p-value of .000 and .001 which was less than 0.05 indicating that their attendance could predict promoting factors of the employee participation statistically significant at the .05 level. This means activity and training participation factors could contribute to the promotion of employee participation statistically significant at the .05 level. While the training had a tolerance value of .225 the VIF value of 4.450 the activity participation had a tolerance value of .259 the VIF value of 3.858. As for being a group member the tolerance ship was .193 with the VIF value of 5.185 showing that participating in training and membership did not go beyond the Multicollinearity due to the tolerance value of not less than 2 and VIF value of not more than 10. The result of the regression coefficient analysis of factors affecting the level of factors contributing to employee participation on CSR operations were .157 .391 and .028 showing that the predicting variables of the employee participation promotion were training (X4) and participation (X5) and group membership (X6). The three variables could predict the level of factors contributing to employees participation on CRS at 72.70%
อิทธิพลของความรับผิดชอบต่อสังคมที่มีต่อภาพลักษณ์องค์กร และความจงรักภักดีต่อตราสินค้าของอุตสาหกรรมรังนก
The purposes of this research are to study the causal relationship model about the influence of social responsibility on corporate image and brand loyalty of bird’s nest industry and to verify the consistency of the model with empirical data. 352 samples are the consumers of bird’s nest product who live or work in Bangkok. The research tools include questionnaire Statistical Package for the Social Science for Windows Program for statistical analysis and Linear Structural Relationship Model for analyzing causal relationship model. The result shows that the model of the influence of social responsibility on corporate image and brand loyalty of bird’s nest industry is consistent with empirical data considered by the chi-square statistics = 18.86 df = 11 p–value = 0.06 GFI = 0.99 AGFI = 0.95 SRMR = 0.021 RMSEA = 0.045. All variables in the model indicate that the variance of the brand loyalty of bird’s nest industry is at 77%. The social responsibility has a positive direct influence on the brand loyalty and indirect influence on the corporate image. Moreover the corporate image directly influences the brand loyalty. The result indicates that positive social responsibility makes good corporate image and it resulted in brand loyalty.
ปัจจัยที่มีผลต่อหนี้ที่ไม่ก่อให้เกิดรายได้ (NPLs) ในอุตสาหกรรมธนาคารพาณิชย์ของประเทศไทยระหว่างปี พ.ศ.2548-2557
The objective of this research was to analyze determinants of nonperforming loans (NPLs) in commercial banking industry of Thailand during 2005 and 2014. This study used quarterly secondary data from the 1st quarter 2005 to the 4th quarter 2014 totaling 40 quarters. Descriptive statistics for testing data and econometric method for analyzing equation and multiple regression analysis for testing the hypothesis were used. The results of this research showed that the nonperforming loans (NPLs) in commercial banking industry of Thailand was positively related to the size of commercial bank with a confidence level of 95%but negatively related to consumer price index and prime rate with a confidence level of 95%. Loan-to-deposit ratio gross domestic product and loan volume were not related to NPLs.