ABAC Journal: Vol. 37 No. 2 (July-December 2017)

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    (Assumption University Press, 2017) Thavorn Rochanaporn
    The objective of the study was to develop an eLearning in Foreign Direct Investment (FDI) using Facebook for the Thai manufacturing Small and Medium Enterprises (SMEs). The study was conducted using Learning Management System (LMS) and data was collected using structured questionnaires from manufacturing SMEs entrepreneurs in five provinces of lower northern Thailand. This study applied stratified random sampling techniques. Descriptive analysis, paired sample t-tests, and Spearman correlation were used to measure the relationships. It was found that participants showed significant improvement in their knowledge and understanding in FDI after completion of the course (P < 0.01). Moreover, a significant positive correlation was reported between ease of use and overall satisfaction, while a non-significant relationship was found between speed of teaching and overall satisfaction as well as design and overall satisfaction. Multiple regression was employed to examine factors influencing the intention to use the eLearning in FDI via Facebook. Three factors had a statistically significant impact on the intention to use, i.e. enhanced skill development, enhanced business performance, and enhanced learning behavior. Practical implications were proposed and discussed.
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    Organizational development in tervention on service climate and psychological meaningfulness to improve employee engagement: an action research in a Private Family Hotel Samui, Thailand
    This research investigates the impact of organization development intervention (ODI) on service climate, and psychological meaningfulness to enhance the level of employee engagement, conducted in a mid-sized family owned hotel in Samui, Thailand by using the action research model. Various OD interventions were conducted on 27 participants over a seven month period from June to December 2016. The concept of Effective Change Management (Cumming & Worley, 2005) and Whole Brain Literacy (Tayko, 2010) were used for the intervention design process. The findings indicate that: 1. Service climate, psychological meaningfulness, and employee engagement showed statistically significant increases after ODI. 2. There is a statistically significant positive relationship between service climate, psychological meaningfulness, and employee engagement. 3. Only “length of service” in the demographic factor indicated a statistically significant positive relationship with employee engagement, while “age” and “department” showed no significant relationship.
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    The problems of conflict between unilateral and bilateral relief under Thai income taxation law
    (Assumption University Press, 2017) Rattasapa Chureemas
    In practice, Thailand adheres to a dualism between international law and national law in taxation law. For the elimination of double taxations, Thailand is using both unilateral and bilateral relief measures. Unilateral relief therein stipulated in Royal Decree No.300 B.E.2539 for the elimination of double taxation on income that was already taxed in another foreign country and Royal Decree No.442 B.E.2548 to exempt dividend income that was taxed in another foreign country to be expensed again under the Revenue Code to provide measure for relief double taxation. This research was conducted based on the concept of the neutrality of tax relief on taxpayers within the theory of capital import neutrality (CIN) and capital export neutrality (CEN). It focuses on analyzing cases using Royal Decree No. 300 B.E. 2539 and Royal Decree No. 442 B.E. 2548 and a comparison with the Double Taxation Agreement (DTA). Firstly, the problem of the formulation under Royal Decree No. 300 B.E. 2539, that provides tax privileges along with tax credits through formulations based on the DTA, mostly revealed problems of neutrality for Thai investors. Secondly, Royal Decree No. 442 B.E. 2548 has the problem of providing tax privileges through excessive tax exemptions on dividends due to dividends receiving full tax exemption, and it provides for withholding taxes taxed in a foreign country which can be used as deductible expenses in Thailand. The study reveals that the use of bilateral relief in connection with unilateral relief maintains several issues and loopholes. These should be limited to control the use of unilateral tax relief, which at the same time, are harmful to the principle of neutrality of the international taxation system.