Mahidol University International College

About: Mahidol University International College is a based out in . It is known for research contribution in the topics: Tourism & Corporate governance. The organization has 240 authors who have published 485 publications receiving 6095 citations.

Real algebraic curves of constant width

Abstract: Rabinowitz constructed a parametric curve of constant width and expressed it as a plane algebraic curve; however, the algebraic curve also contains isolated points separate from the original curve. We show how to modify his example in order to produce a curve with no isolated points. We then conjecture a method for producing a family of such curves and prove the conjecture in several cases.

Attractions, attitude, and activities: tourism attributes that drive destination loyalty for international tourists visiting Thailand

Abstract: The purposes of this research are to develop a destination loyalty model that employs the attribute-level satisfaction approach and to study the characteristics of those key tourism attributes in Thailand in order to suggest practical guidelines for tourism policymakers and destination managers. To study the impacts of various tourism attributes on destination satisfaction and loyalty, data were collected from 525 international tourists in Bangkok, Thailand. The hypotheses were tested using structural equation modelling. The authors also conducted in-depth interviews with tourism policymakers and international tourists to deepen the understanding of the key tourism attributes and to investigate areas for improvement. The findings show that three attributes - attractions, locals' attitude, and activities - significantly affect overall destination satisfaction and destination loyalty. This research also revealed areas for improvement in the tourism sector, namely sustainability issues, commercialism, and a lack of information.

Thailand vs. egypt: reflections on the concept of electoral dictatorship

Abstract: Thailand and Egypt have seen some striking parallels in the past few years, culminating in military overthrows of elected governments, acts which were widely supported by the middle classes. This paper examines middle class thinking behind opposition to the governments, and subsequent support for the military takeovers. Both Pheu Thai and the Muslim Brotherhood won elections based on real support, including among middle class voters, although the margins of victory were smaller than sometimes portrayed. (The Muslim Brotherhood won slightly under 52% of the popular vote in 2012; Pheu Thai won just under 50% in 2011.) Once elected, they abused power, pursued their own narrow agendas, and seemed

Nāgārjuna’s Concept of Emptiness in Comparison with Schopenhauer and Aristotle

Abstract: One of the most difficult and controversial concepts in Buddhism is the concept of emptiness or śūnyatā. It often attracts the attention of Western thinkers, who expend much effort either to embrace or reject it. Hence, this concept had led to many contradictory interpretations and endless discussions. Emptiness, or śūnyatā, has been so often misunderstood, not only in the West, but also in India itself, even during Nāgārjuna’s own time. Out of this bed of conflicting interpretations lies the motivation for this article to assist in the understanding of the concept of śūnyatā. I will focus on the concept as taught by the Indian monk Nāgārjuna of the Mādhyamika school. In pursuing this approach, I will show a corresponding interpretation of another Mādhyamika monk, Śāntideva, and will reveal parallels to the 19th century German philosopher Arthur Schopenhauer. In order to demonstrate an opposing theory, I will contrast Nāgārjuna’s concept to the theory of the ancient Greek philosopher Aristotle.

The Role of Key Audit Matter in assessing Auditor Liability: Evidence from Auditor and Non-auditor Evaluators

Abstract: Manuscript type: Research paper Research aims: This study examines the effects of key audit matter (KAM) disclosures in the auditor’s report on auditor legal exposure in cases of fraud and error misstatements. Design/Methodology/Approach: The experiment is conducted with the 133 professional auditors from Big 4 audit firms and 134 MBA students as the participants. Research findings: This KAM effect manifests in different ways for different groups. Specifically, auditor participants assess higher auditor liability when misstatement relates to error than when it is connected to fraud. KAM reduces assessed auditor liability only in cases of fraud but not of error. For nonprofessional investor participants, the auditor liability is rated higher in the case of fraud than for error misstatement. Unfortunately, KAM appears to have a nonsignificant impact on auditor liability. Together, the results support the view that instead of increasing legal exposure, as audit practitioners fear, KAM disclosures could actually mitigate and at least do not change auditors’ risk of legal exposure. Theoretical contribution/originality: This study contributes to accounting literature by adding the findings another aspect of KAM in different audit settings: fraud and error misstatements. Moreover, the conflicting evidence on how KAM affect auditor liability warrants further investigation of other audit settings that could alter the impact of KAM disclosures on the assessment of auditor liability. Practitioner/Policy implications: The findings of this study, especially, the nonsignificance of KAM disclosures as evaluated by nonprofessional investors should inform policymakers and related parties that investors need to be educated and better informed about the KAM disclosure and its objectives. Research limitations/Implications: The design of this study did not accommodate setting where the auditors had the opportunity to communicate with peers, which could affect their judgment. This is a general limitation of the experiment, which could be considered somewhat unrealistic because discussions are encouraged among committee members or in a courtroom when making judgments.