University of the Thai Chamber of Commerce Journal Humanities and Social Sciences

Environmental, Social and Governance Reporting under IFRS S1–S2: Significance and Implementation in Thai and International Contexts

2025-08-02T21:14:17+07:00

Over the past decade, Environmental, Social, and Governance (ESG) awareness has become a key driver in global business operations. Organizations are now expected to disclose transparent and reliable information to stakeholders, beyond traditional financial reporting. In response, the International Sustainability Standards Board (ISSB) developed IFRS S1 and IFRS S2 to create a globally consistent and comparable framework for sustainability reporting. This article has three objectives: (1) to analyze the importance of ESG that led to the development of these standards, (2) to explain the core principles of IFRS S1 and S2, and (3) to examine the application, challenges, and opportunities for Thai businesses. This study is documentary research, compiling and synthesizing information from ISSB standards and related regulatory documents. The findings indicate that adopting these standards will enhance transparency and credibility in capital markets. However, the Thai business sector faces significant challenges, such as the complexity of data collection and a shortage of skilled personnel. Conversely, it presents opportunities for accessing green finance and gaining a competitive advantage. The article concludes that applying these standards is not merely a matter of compliance but a critical strategic investment for the sustainable growth of Thai businesses.

Impacts of Internal Branding on Employee Brand Identification: A Perspective of Social Identity Theory

2025-02-05T13:17:09+07:00

This research investigated the learning styles of Chinese international students at Thai universities and designed a corresponding learning model. Employing a mixed-methods approach, quantitative data were collected via questionnaires from 320 students, and qualitative data were gathered through interviews with 12 students. Quantitative data were analyzed using cross-tabulation and chi-square tests; qualitative data were analyzed using content analysis. Results revealed significant differences in the active-reflexive learning styles of male and female students: males exhibited a more active learning style, preferring group work and problem-solving activities, while females demonstrated a more reflexive style, favoring independent problem-solving and analytical thinking. Qualitative findings indicated that these students were highly motivated, patient, analytically inclined, and committed to self-directed learning through practical application and observation. Based on these findings, the proposed learning design guidelines for Chinese international students emphasize student-centered learning, practical application, collaborative activities, critical thinking, and collaborative reflection.

Perceived Quality, Cost, and Repurchase Intentions in Luxury Goods: The Mediating Role of Perceived Value Among Chinese Consumers

2025-06-09T09:34:36+07:00

Using structural equation modeling (SEM) analysis of 403 customers, this research aims to analyze the repurchase intention of customers in Chinese jewelry and art enterprises based on the theories of perceived value, perceived quality, and perceived cost. A theoretical model was developed to investigate whether repurchase intention is influenced by functional, social, and emotional value mediated by perceived quality and perceived cost. We analyzed data using SPSS and structural equation modeling (SEM) to test the hypotheses. The results indicate that functional value (β = 0.313, p < 0.001), emotional value (β = 0.334, p < 0.001), and social value (β = 0.213, p < 0.001) significantly impact customers’ repurchase intention, with emotional value demonstrating the strongest predictive power. For practitioners, prioritizing emotional branding strategies may enhance customer loyalty more effectively than focusing solely on social value. We discuss managerial implications and future research directions. This study contributes to the growing literature on luxury consumption in emerging markets by providing cultural-specific insights for the Chinese context, particularly highlighting the evolving nature of consumer behavior in post-pandemic luxury markets.

The Effect of Learning Environment, Social Support, and Professional Commitment on Learning Engagement of Nursing Undergraduates at Medical Universities in Guangxi, China

2025-04-28T09:41:36+07:00

This study explored the effect of learning environment, social support, and professional commitment on the learning engagement of nursing undergraduates through quantitative research using a questionnaire, analyzing data from 623 nursing undergraduates at three medical universities in Guangxi, China. The average learning engagement of these nursing students was found to be 3.26 out of 5. After the reliability and validity tests, structural equation modeling results indicated that the learning environment had a significant positive effect on learning engagement (β = 0.266, p < 0.001); social support had a significant positive effect on learning engagement (β = 0.359, p < 0.001) and professional commitment (β = 0.540, p < 0.001); and professional commitment had a significantly positive effect on learning engagement (β = 0.421, p < 0.001). Professional commitment was found to have a significant and partial mediating effect on the relationship between social support and learning engagement. These findings suggest that the learning engagement of nursing students should be improved, and universities and nursing educators should provide a high-quality learning environment and increased social support to enhance nursing students' professional commitment, thereby promoting their learning engagement.

The Study of Market Structure and Competitive Behavior of Ready-to-Drink Tea Market in Thailand

2025-06-24T14:44:49+07:00

This paper’s objective is to study the structure and behavior of the ready-to-drink tea market in Thailand and provide recommendations to promote competition and sustainable growth within the industry. The study begins with an analysis of the market context, including measuring market concentration and examining market behavior through an in-depth investigation of marketing data from ready-to-drink tea producers. It also analyzes barriers to market entry and assesses product substitutability and price elasticity of demand within the market. The study used secondary data from Thailand's ready-to-drink tea market and observed market price data within the studied period. Market structure analysis was conducted using market concentration measurement. The findings clearly indicate that the structure of the ready-to-drink tea market in Thailand resembles an oligopoly, where a few sellers hold significant market power. Market behavior is characterized by both direct and indirect price strategies, along with various promotional tactics. Ultimately, the study offers recommendations to develop the ready-to-drink tea market under a competitive context and to ensure the long-term sustainability of Thailand’s ready-to-drink tea industry. These include opening opportunities for new producers to enter the market to reduce the dominance of existing players, encouraging research and development of new ready-to-drink tea products that align more closely with the preferences of niche consumer groups, and promoting the development of a domestic supply chain for ready-to-drink tea to maximize economic benefits.

The Construction of Truth Through Immersive Graphics in Thai Television News Programs

2025-03-24T16:00:39+07:00

This qualitative research aims to analyze the construction of truth through immersive graphics in news reporting on Thai television news programs. The study collected data through in-depth interviews with 15 key informants from four television stations that use Vizrt immersive technology and software in news production. Participants included personnel responsible for news departments, program production, and graphic design. The research findings indicate that although news presentation principles emphasize objectivity, the study reveals that immersive graphics in news reporting significantly exhibit subjective characteristics. Throughout the production process, traces of ideologies, values, attitudes, conceptual frameworks, design approaches, and creative workflows reflect selection, filtering, and customization by individuals or organizations, representing the subjective reality of producers that appears implicitly in the work. Consequently, the truth conveyed through immersive graphics possesses characteristics of pragmatic truth rather than conforming to the fixed concept of objective truth.

Enhancing Business Performance Through Innovation: A Study of Day Spas in Thailand

2025-07-03T09:22:15+07:00

The spa industry has faced challenges, especially day spas in Thailand. Many day spas have gone out of business due to their inability to adapt and to remain competitive in the market. Innovation is a key factor for the survival of spa businesses. Although, numerous studies have been conducted on spas, research focusing on innovation in this sector remains limited. As a result, this research aims to investigate the types of innovation adopted by day spas and to examine the impact of these innovations on the business performance of day spas. The qualitative method is used in this study to conduct in-depth interviews with fifteen day spa managers in five main tourist destinations in Thailand: Bangkok, Phuket, Chiang Mai, Hua Hin and Koh Samui by using purposive and snowball sampling. The researchers have chosen a thematic analysis approach to analyze interview transcripts. The results of this study indicate that there are six types of innovation adopted in day spas: product, service, process, marketing, organizational innovation and a newly emerging theme is sustainable innovation. The results also show that innovation impacts both non-financial and financial performance, particularly non-financial outcomes. The study extends the Resource-Based View (RBV) theory by demonstrating how internal innovation capabilities serve as strategic resources that drive competitive advantage in spa industry. This research provides both theoretical insights and practical implications for day spa managers seeking to improve performance through innovation in a highly competitive spa industry.

Nang Sip Song – Phra Rot Meree: The Techniques of Creating Performance Scripts of Folk Songs of Thailand's Central Region

2025-03-30T10:47:26+07:00

This article aims to compare the form, content, and language, as well as to analyze the creative techniques used in composing the performances of the folk song 'Nang Sip Song - Phra Rot Meree.' Data were collected from original handwritten manuscripts and published copies, totaling 32 versions. The study was conducted according to the concepts of literary studies, folk songs, and Thai performing arts.The analysis and comparison of the performance scripts revealed distinctive characteristics that can be divided into three types: 1) narrative songs, 2) dialogue songs, and 3) dramatized songs. Regarding the creative techniques, it was found that 1) there are five main shared techniques: (1) selecting content, (2) structuring the plot in chronological order, (3) choosing genre and melody of folk songs, (4) composing lyrics, (5) presenting key creative concepts; 2) there are specific techniques that vary by types of song: 2.1) For narrative songs, the techniques include (1) choosing the type of song, (2) interaction with the audience. 2.2) For dialogue songs, the techniques include (1) selecting significant issues as topics for debate, (2) using rhetorical expressions for flirting and argumentation, (3) employing sexually humorous remarks. 2.3) For dramatized songs, the techniques include (1) enhancing, cutting, and refining the components of the performance, (2) inserting narration, dialogue, and descriptions, (3) incorporating humor, (4) including Thai musical pieces, (5) creating a complete performance script. This research uncovered valuable and ancient information and provided insights into the creative techniques of composing performance scripts, serving as guidelines for education, creation, and further development.

Digital Storytelling: Enhancing the Inno-Life Tourism Community Prototype Identities Through the Power of the Community Innovators Storytellers

2025-09-10T09:05:24+07:00

This article aims to extract the knowledge and wisdom of tourism communities to inform tourism community storytelling. Develop the potential of community innovators and storytellers and develop digital storytelling to convey community stories. The research methodology consisted of three phases, in accordance with the objectives. The sample included representatives of local wisdom scholars and representatives from the tourism communities of Ban Mae Kampong, Ban Pa Tan, and Ban Pong Kwao, Chiang Mai Province. The content included knowledge from local wisdom and tourism community identity. The research instrument used was a knowledge record form.The results revealed that the tourism communities of Ban Pa Tan, Ban Mae Kampong, and Ban Pong Kwao possess distinctive tourism community storytelling knowledge and diverse tourism expertise. The communities have developed their potential as innovative storytellers. The communities expressed the highest level of satisfaction with this development and wish for continued development projects. The communities are capable of conveying the stories of their three tourism villages: Ban Pa Tan, Ban Mae Kampong, and Ban Pong Kwao through digital storytelling media, including e-books, clips, and the website https://digitalstorytelling.lllskill.com. Add value to tourism, enhance the identity of tourism communities, and enhance the value of local resources through the process of promoting community identity. Communities share their stories, creating memorable experiences and immersing tourists in their communities

A Model for Utilizing Artificial Intelligence to Enhance Learning Management for Secondary School Students

2025-09-01T13:57:04+07:00

This research aimed to 1) study the current conditions, problems, and needs regarding the use of artificial intelligence technology for learning management; 2) develop a model for using artificial intelligence technology to enhance learning management; and 3) experiment with and evaluate the model through a three-phase participatory action research process. The sample groups consisted of administrators, teachers, and students. Data were analyzed using means, standard deviations, and t-tests.
The research findings revealed that 1) regarding the current conditions, problems, and needs for learning management with artificial intelligence technology, administrators and teachers recognized the important role of artificial intelligence in promoting learning in the digital age context. However, obstacles remained in terms of knowledge and understanding of artificial intelligence usage, lack of resources, and absence of clear practical guidelines. This resulted in high demand for practical training workshops, along with budget support and systematic policy formulation to effectively support the application of artificial intelligence in educational institutions. 2) The development of a learning management model using artificial intelligence technology produced a model called the "AIDA Model," with artificial intelligence serving as the main mechanism driving learning through (1) creating learning media, (2) intelligent tutoring systems, (3) adaptive assessment and feedback systems, and (4) activities promoting learner engagement. 3) The model's effectiveness evaluation results showed that teachers' knowledge and skills in using artificial intelligence increased by 36.15 percent, while students achieved higher-order thinking skills and digital technology skills exceeding the 80 percent criterion.