Asia Social Issues

Environmental Management Accounting Practices: The Use, Motivations and Barriers for Large Manufacturing Firms in Lower Northern Provinces Group I, Thailand

Kanogporn Suranatthakul — 2024-10-11

This work studies environmental management accounting practice (EMAP) that enterprises apply to ensure the prevention of environmental damage caused by their daily operational activities, including motivations and barriers to adoption. A descriptive study was performed in 10 large manufacturing enterprises in the lower northern provinces group I Thailand via semi-structured interviews and in-depth qualitative interviews with manager/ owner. The result shows that half of the enterprises have implemented EMAP as a requirement for qualifying for ISO 14001 certification. The rest only prepare internal reports for planning, controlling and making operational decisions related to environmental information. The result also indicates that strict legislation, integrating environment into corporate strategy, and sufficient resources play a vital role in EMAP adoption. In addition, this study indicates that the key barriers limiting the implementation of EMAP are lack of resources, knowledge/ expertise/ guidance, and internal difficulties, respectively. This study gives contributions to the government, managers and relevant authorities by providing useful information on the motivations and barriers influencing EMAP adoption, which can help them to establish policy in the field of environmental management. Furthermore, it suggests that managers value EMAP for internal management not only for improvement of environmental performance but also increasing the role of accounting in business.

Y/N and OOMFs: Development, Maintenance, and Consequences of Parasocial Relationships on Stan Twitter

Hezekiah Bilang — 2024-10-11

The study examines Stan Twitter users’ sense of belonging and their likelihood of creating PSRs as a substitute for real-life connections lost due to the COVID-19 pandemic. A convergent mixed-method design: specifically, the parallel databases variant was used to test the hypothesis and explore research questions. Conducted in January 2022, the study involved online interviews via Zoom with participants from the Philippines. Participants included Stan Twitter users (N = 126) and non-Stan Twitter users (N = 111), all at least 18 years old. Additionally, qualitative interviews were conducted with Stan Twitter users (N = 12) to explore PSRs in depth. Quantitative results (t = 0.548; p = 0.584) indicate no significant difference in the need to belong between the samples; Pandemic (i.e., period) and generational (i.e., Gen Z) effects are seen as contributors. Qualitative results show that PSRs develop due to fulfillment of belongingness needs and other factors, are maintained through parasocial interactions and fandom activities, and have both negative and positive implications for stans’ relationships, fandom behavior, personal growth, and well-being. The findings suggest reinforcing cybersecurity measures and potentially redefining PSRs due to their perceived reciprocation.

Integrating Academic Service Activities into Business English Translation Class Through Project-Based Learning of Business Administration Undergraduates

Acharin Chitprarop — 2024-10-11

The purposes of this study were (1) to compare the translation scores of Business English students before and after participating in academic service activities in the course “Business English Translation” using project-based learning and (2) to compare the attitudes of students before and after participating in the academic service activities through project-based learning. The participants consisted of 73 third-year students majoring in Business English who were enrolled in the Business English Translation course. The research employed two types of research instruments: (1) experimental tools, encompassing a lesson plan that integrated community service activities through project-based learning in the Business English Translation course, and (2) data collection instruments, including a pre-and post-test to assess proficiency in English translation, and a questionnaire to measure students’ attitudes towards community service activities through project-based learning. These research instruments underwent validation by three experts and exhibited a reliability coefficient of .93. The research findings revealed that the average scores for advertisement translation from Thai to English after engaging in community service activities through project-based learning were significantly higher than the scores prior to the activity participation. Furthermore, a statistically significant difference was observed in the average scores of students’ attitudes towards participating in community service activities through project-based learning, with a significance level of .05.

Reed Dyeing from Color Plants in Khao Phluang Forest and Neighborhood of Chai Badan Phiphat College, Chai Badan District, Lopburi Province

Chutima Sangkhaha — 2024-10-11

This research investigated 1) a dyeing method for reeds, and 2) types of color plants found in Khao Phluang Forest, Chai Badan District, Lopburi Province, and mordants affecting shade (CIEL*a*b*) and color fastness. The tool for color measurement was a Chroma meter: Konica Minolta CR – 400. The measurements of color were performed after airing; then the dyed reed was washed with distilled water. Next, it was aerated for seven days before the remeasurements of the color values.

The reed dyeing process involved soaking the reed in warm water for an hour, followed by soaking it in a mixture of alum, sodium bicarbonate, and lukewarm water for 30 minutes. After aeration, the reed was boiled in the dyeing water for 20 minutes. Color measurements revealed that reeds dyed with turmeric and neem barks, and neem leaves resulted in shades of yellow, red, and brown, respectively. The reed dyed with turmeric, using tamarind juice as the mordant, exhibited the strongest color (CIEL*a*b* = 48.68, 15.01, 41.56). Meanwhile, reeds dyed with neem barks appeared in a shade of red. The use of neem leaves as the dyeing plant did not yield any significant difference from the undyed reed at a significance level of .05.

Strategic Orientations, Access to Finance, and SMEs Performance in Thailand: Data Screening and Preliminary Analysis

Nifaosan Raden Ahmad — 2024-10-11

This study aimed to conduct a data screening and preliminary analysis about the effect of strategic orientations towards SMEs performance and the moderating effect of access to finance in Thailand’s gem and jewelry industry. Samples of 310 were selected from the population of 1,601 SMEs operating in Thailand’s gem and jewelry business using a systematic sampling technique to collect the data. In addition, data diagnostics were performed to meet the preliminary assumptions for further multivariate analysis, particularly an advanced Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis. Thus, the study carried out response rate, missing data analysis, non-response bias test, normality test, assessment of outliers, common method bias test, and multicollinearity test. Likewise, all the assessments were conducted through the IBM SPSS 20, G*Power 3.1, and SmartPLS 3.2.8 software. Conclusively, the data met the requirements for further multivariate analysis, but the normality test still needed to be met. Although, the normality assumption was not met, the non-normally distributed samples can be analyzed further since PLS-SEM works well with non-normal data distributions. This study contributes to the current literature as it will steer other researchers in conducting data screening and preliminary analysis.

Vernacular Design: Alive and Alert

Pollavat Prapattong — 2024-10-11

This article debates that vernacular design is not a social reflection, but a social operation that stems from revisiting indigenous intelligence and employing it to generate social power, which could establish a nature-culture balance. Such a balance is intended to respond to the local way of life and address different daily-life problems encountered by each individual. This direction differs from that of industrial design, which, by promoting uniformity, requires customers or users to adjust themselves and their lifestyles. Whereas industrial design focuses on mass production and creation of a unified mega-culture known as globalization, vernacular design aims to address individuals’ problems, drive their chosen way of life forward, and strive for sustainability. In other words, vernacular design responds to an individual’s needs in his or her own way of life and promotes knowledge sharing with every community member. In this system, community members are skilled designers who possess their own aesthetic vernacular and utilize public property as an asset for their designs. Aiming for sustainability, vernacular design progresses in four levels: 1) hybridizing, by modifying the function of a modern, mass-produced commodity; 2) maintaining indigenous identities to propel the native way of life; 3) common-pooling to benefit all community members collectively; and 4) devising a strategy to address social issues or to change public policies.

Exploring Problematic Smartphone Use (PSU) among Muslim Adolescents in Southern Thailand: Students and Parents’ Insights

Yejin Kim — 2024-10-11

This study aimed to explore problematic smartphone use (PSU) among young Muslim students in Southern Thailand. This research employed a dual-perspective, phenomenological approach, examining PSU from the perspectives of both adolescent Muslim students and their parents. We interviewed 10 participants, through purposive sampling, comprising 5 adolescent Muslim students studying in Southern Thailand and their respective parents. The qualitative data collected was then subjected to thematic analysis.

Four themes emerged from the thematic analysis. Each theme was further explored and discussed based on its categories and subcategories. The first theme, “Primary Purposes of Using Smartphones”, consisted of: learning, communicating, and relaxation. The second theme, “Types of PSU”, included overusing smartphones and dysfunctional habits. The third theme, “Negative Impacts of PSU”, encompassed physical effects and losing control. The last theme, “Reasons for PSU”, was composed of psychological needs and low regulation as its categories.

Moreover, the study highlighted similarities and differences in perspectives on these themes between Muslim adolescents and their parents. The findings and limitations of this research are presented to suggest potential directions for future study and implications.

A Guideline for Local Elderly Policy Development in Thailand

Laksana Siriwan — 2024-10-11

In previous local elder policy research, most studies were fragmented with only some subjects or some steps in the policy process and attention to the local policy process not included explicitly. This article aims to analyze Thai local elderly policy formulation, implementation and evaluation and to propose guidelines for Thai local elderly policy development. This was a qualitative study. Data were collected using in-depth interviews with 40 key informants from 5 local case studies and 8 national organizations, as well as observations and documentary studies. Data were analyzed using thematic analysis and analytic induction.

For the policy content dimensions, the guidelines of policy content development of the case studies aim to make senior citizens happy, self-sufficient, and physically and mentally healthy. The means to achieve this are comprised of the following:1) an economic, career, and income stability dimension; 2) a health dimension; and 3) a social dimension. For the policy process dimensions, the guideline of policy formulation comprises of the following: the related national policy dimension, including developing the mindset of policy actors, developing the content of policies with clarity that is up-to-date and congruent with key agreements or related principles, and developing a participation process and communication of the policy. The local policy dimension is locally aged society strategic planning based on strategic management and objectives and key results (OKRs) derived from the results of data analysis, integration of public policy theory, resource-based view in strategic management theory, and objective and key results to reduce the limitations of the public policy theory and model. This comprises developing policy actors’ mindsets, competencies, and motivations, collecting information, creating participation for analyzing and formulating direction, and making local elderly society strategic plans. The guidelines of policy implementation comprise the following: creating knowledge and understanding, organizing a central organization, implementing a strategic plan, formulating strategies for implementing and integrating amicable coordination of networks, seeking and allocating tangible and intangible resources, developing competencies of local government personnel, network partners, and target groups, creating and developing a culture supporting the aged society, and creating internal and external motivation. The guidelines of policy evaluation comprise the following: the development of the evaluation competency, the growth and ethical mindset, and the development of a participatory local policy evaluation system. Based on the results of this study, the guidelines focus on the intangible resources, the internal motivation, the mindset of policy actors, the coordination and strength of networks, and the upper-level policy factors.