Recent Submissions

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    IMPACT OF ELEARNING IN FOREIGN DIRECT INVESTMENT ON THAI MANUFACTURING SMES 

    Thavorn Rochanaporn (Assumption University Press, 2017)

    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 foun...
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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 

    Veerya Manapajon; Sming Chungviwatanant; Tayko, Perla Rizalina M. (Assumption University Press, 2017)

    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. T...
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    THE PROBLEMS OF CONFLICT BETWEEN UNILATERAL AND BILATERAL RELIEF UNDER THAI INCOME TAXATION LAW 

    Rattasapa Chureemas (Assumption University Press, 2017)

    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 relie...

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